Assessment u/s 147 on protective basis could not be made without a substantive assessment

ACIT Vs Biirat Chandra Dagara (ITAT Cuttack)

Conclusion: Addition made on protective basis without giving any finding as to whether the substantive assessment / addition in the other case had already been passed / made was bad in law. Accordingly the reassessment order passed in the hands of appellant by making addition on protective basis without any order in the hands of Shri Birat Chandra Dagara by making addition on substantive basis was illegal and bad in law.

Held: Assessee was a partnership firm engaged in the mining business. The cas

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