No protective addition when substantive addition already been made

Sanjaybhai Ranchhodbhai Patel Vs ACIT (ITAT Ahmedabad) The case of Sanjaybhai Ranchhodbhai Patel Vs ACIT (ITAT Ahmedabad) revolves around an appeal filed by the assessee against an order passed by the CIT(A)-12, Ahmedabad for the Assessment Year 2011-12. Initially, the assessee filed a return of income on 28.03.2012, showing a total income of Rs.41,81,710/-. Subsequently, a revised return was filed on 11.01.2013, reflecting a total income of Rs.16,37,210/-, primarily due to a capital gain related to the sale of agricultural land, which was exempt. Following a search action in the group case of...