Protective assessment u/s 143(3) and 153C deemed unnecessary as beneficiary was clearly identified for FY 2009-10.

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....Protective assessment u/s 143(3) r.w.s 153C - since the AO has made the addition substantively in the hands of HUF, in the year 2009-10 and there was no ambiguity in the mind of the assessing officer with regard to the beneficiary, there is no case for making the protective assessment.....