TMI Blog2006 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... A) dt. 19th Aug., 2004, passed under s. 158BD r/w s. 158BC(c) for the block period comprising of asst. yrs. 1989-90 to 1999-2000. 2. The appellant has taken a legal ground as ground No. (1), which is extracted below: "1.A That the provisions of s. 158BD are not applicable at all as the house subject to search belongs to HUF. B There is no material to form the belief about the existence of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal, were added on protective basis in hands of this appellant-(HUF) and the substantive additions were made in the hands of Ramesh Chand Soni, as individual. The assessment made in the case of Ramesh Chand Soni as Proprietor of Ramesh Chand Prem Raj, was quashed by Tribunal being barred by limitation vide order dt. 9th May, 2003 passed in ITA No. 200/Jdpr/2002 (block period 1st April, 1988 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also took the learned Authorised Representative and Departmental Representative, through all the relevant papers placed in the file to which our attention was drawn. There is no dispute with regard to the facts that all the additions, which are the subject-matter of this appeal or for that matter that of assessment order passed under s. 158BD in the case of the HUF, are made on protective basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it since it protects the interest of the Revenue. Say, if in X's case, addition cannot be ultimately made, it may be considered in the case of Y. Here in such a case there happens to be some doubt as to whom a particular income belongs to, when it is not clearly established as to in whose hands a particular income should be added, when there are evidences that it may belong to either of the two, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order in this case also. Having come to above conclusion, there is no need to further decide, any other ground of appeal. 8. In the result, the assessment order is quashed following the Tribunal order and the jurisdictional High Court order. Hence, all the additions stand deleted. The appeal succeeds. 9. In the result, the appeal of the assessee is allowed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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