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Protective Assessment
Income Tax Assessment u/s 153A Solely based on Pen Drive Recovered from Employee is Invalid: ITAT quashes Protective Assessment [Read Order]
November 9, 2022
Protective Assessment has No Independent Standing but dependent on Final Outcome of Substantive Assessment: ITAT [Read Order]
May 3, 2021
Completion of Protective Assessment against Wife would not make Assessment Invalid: Kerala HC Upholds Order against Former Chief Secretary [Read Judgment]
February 3, 2018
Protective Assessment can’t be made against Shareholder If Overseas Companies have already been assessed as Residents in India: ITAT [Read Order]
January 3, 2018
Protective Assessment cannot be made without a Substantive Assessment: ITAT Delhi [Read Order]
June 11, 2017
Penalty Proceedings cannot be initiated in case of Protective Assessment: ITAT Delhi [Read Order]
December 28, 2016
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