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2004 (1) TMI 63 - HC - Income TaxProtective assessment - declaration filed by the assessee - Protective assessment and protective demand are factually not found in the Act. Any demand in terms of protective demand cannot be legally enforceable like a regular assessment demand - Regular assessment also has been done - Thus, the authorities are right in holding against the petitioner by way of rejection of the petition - authority was right in rejecting the declaration filed by the asssessee in respect of protective assessment
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