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assessment

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(Querist)
20 March 2008 can anybody explain abt protective assessment
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Jitender

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Jitender (Expert)
20 March 2008 it is not defined in income tax act.
it is done for the protection of interest of revenue.
for e.g for a disputed property , the income from such house is assessed for all the assesses claiming the asset but tax is not collected. it will be collected on the decision of the court.
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ankur

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ankur (Querist)
02 April 2008 thank you
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alok

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alok (Expert)
06 April 2008 protective assessment is a memorandum assessment. which is not specially difine in Act anywhere. this is done in disputed entity situations.
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