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2021 (4) TMI 685 - AT - Income TaxRectification of mistake u/s 254 - Assessment on protective basis & enhancing the returned income - Whether income of the family members has to be assessed in the hands of the assessee namely Mr. Siya Ram Gupta? - CIT(A) dismissed the appeal of the assessee on the grounds that the income held to be assessed in the hands of the assessee by the AO on protective basis does not stand any more as the same is brought to tax in the hands of Sri Siya Ram Gupta on substantive basis , and hence the additions on protective basis made by AO in the hands of the assessee does not survive - whether the ld. CIT(A) was right in dismissing the appeal of the assessee or not? - HELD THAT:- The assessee never raised the ground of appeal before ld. CIT(A) that the addition be sustained in the hands of Mr. Siya Ram Gupta , as Shri Siya Ram Gupta owned up the amounts of income of other family members as his income and no challenge was made by assesse before ld. CIT(A) for deleting the addition on protective basis on the grounds that the AO has already taxed the same in the hands of Mr. Siya Ram Gupta on substantive basis, and thus there was no occasion before ld. CIT(A) to have allowed the appeal of the assessee. Thus, in fact ld. CIT(A) dismissed the appeals of the assessee because the same had become infructuous, because the substantive additions made of the income of the assessee in the hands of Mr. Siya Ram Gupta stood confirmed in the hands of Shri Siya Ram Gupta and in view of that protective addition of the same amount of income in the hands of the assessee would not stand. Once the substantive assessment in the case of Mr. Siya Ram Gupta is confirmed , the protective assessment has no independent standing but dependent on the final outcome of the substantive assessment. Thus, to that extent , order of the tribunal stand modified and MA filed by Revenue is allowed
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