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2017 (8) TMI 720 - ITAT MUMBAIRevision u/s 263 - addition on protective basis - amount already been assessed in the hands of Estate of Late Mr. Vrajlal C. Mehta - Held that:- The amount which has been shown in the order of 263 of the Act has already been assessed in the hands of Late Shri. V.C. Mehta. Since, this amount has already been assessed in the hands of late Shri V.C. Mehta therefore, the same is not required to be assessed on protective basis in the hands of the Smt. Devaunshi Anoop Mehta as well as in the hands of the assessee Anoop Vrajlal Mehta.
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