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![Income Tax Assessment u/s 153A Solely based on Pen Drive Recovered from Employee is Invalid: ITAT quashes Protective Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Income-Tax-Assessment-Pen-Drive-Recovered-Employee-ITAT-Assessment-TAXSCAN.jpg "Income Tax Assessment u/s 153A Solely based on Pen Drive Recovered from Employee is Invalid: ITAT quashes Protective Assessment [Read Order]")
Income Tax Assessment u/s 153A Solely based on Pen Drive Recovered from Employee is Invalid: ITAT quashes Protective Assessment [Read Order]
In a significant ruling, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessment under section 153A of the Income...
![Protective Assessment has No Independent Standing but dependent on Final Outcome of Substantive Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Protective-assessment-substantive-assessment-ITAT-Taxscan.jpg "Protective Assessment has No Independent Standing but dependent on Final Outcome of Substantive Assessment: ITAT [Read Order]")
![Completion of Protective Assessment against Wife would not make Assessment Invalid: Kerala HC Upholds Order against Former Chief Secretary [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg "Completion of Protective Assessment against Wife would not make Assessment Invalid: Kerala HC Upholds Order against Former Chief Secretary [Read Judgment]")
![Protective Assessment can’t be made against Shareholder If Overseas Companies have already been assessed as Residents in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Protective Assessment can’t be made against Shareholder If Overseas Companies have already been assessed as Residents in India: ITAT [Read Order]")
![Protective Assessment cannot be made without a Substantive Assessment: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Protective Assessment cannot be made without a Substantive Assessment: ITAT Delhi [Read Order]")
![Penalty Proceedings cannot be initiated in case of Protective Assessment: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/No-Penalty-TaxScan.jpg "Penalty Proceedings cannot be initiated in case of Protective Assessment: ITAT Delhi [Read Order]")