Protective additions in minors hand not required if made on substantive basis in fathers hand

ITAT DELHI BENCH ‘A ITA No. 407/Del/2011 -Assessment Year : 2004-05 Master Akshay Bansal Vs. Income Tax Officer ITA No. 408/Del/2011 – Assessment Year : 2004-05 Miss Ayushi BansalVs. Income Tax Officer ORDER PER G.D.AGRAWAL, VP: These two appeals by the assessees are directed against the order of learned CIT(A)-XXVIII, New Delhi dated 1st October, 2010 for the assessment year 2004-05. 2. The assessees have raised various grounds of appeal. However, they are all against the assessment of 2,51,000/- in the hands of each assessee on protective basis. 3. We have heard...