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2018 (9) TMI 1178 - HC - Income TaxAddition on protective assessment - sum seized from the present assessee was surrendered, offered and accepted as part of the larger amount - Held that:- It is quite evident that the sum of ₹ 86 lakhs, though seized from the present assessee was surrendered, offered and accepted as part of the larger amount of ₹ 2.26 crores by the asseesse’s employer i.e. Mr. Sunil Aggarwal and as such no question of law therefore arises because that amount was brought to tax. As far as the other sum of ₹ 41 lakhs is concerned, we notice that the Revenue does not appear to have even preferred an appeal before this Court against the order of the ITAT made at the hands of Mr. Sunil Aggarwal, on a substantive basis. The insistence on stating that that amount should be added in the hands of the present assessee (Mr. Gopal Singh Sood) is not justified. No question of law arises
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