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![Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order] Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Income-Tax-Act-Income-Tax-Protective-Addition-ITAT-taxscan.jpg)
Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]
The Indore Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the Re-Assessment under Section 147 of Income Tax Act, 1961 cannot be...


![Protective Addition made to Save Interest of Revenue not permissible, Assessment cant be reopened based on contingent reason: ITAT [Read Order] Protective Addition made to Save Interest of Revenue not permissible, Assessment cant be reopened based on contingent reason: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Protective-Addition-Interest-Interest-of-Revenue-Assessment-ITAT-taxscan-2.jpg)
![Protective Addition becomes Substantive If No Appeal filed: ITAT [Read Order] Protective Addition becomes Substantive If No Appeal filed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg)
![Protective Addition against Company is Unwarranted if Dept already assessed Managing Director: ITAT [Read Order] Protective Addition against Company is Unwarranted if Dept already assessed Managing Director: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/11/Protective-Addition-ITAT-Taxscan.jpg)