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2014 (10) TMI 537 - HC - Income TaxAddition made on the basis of seized document Unexplained advances addition on the basis of entries in diary - Held that:- When all the additions were considered by the ITAT and have been confirmed or considered in the case of firm M/s Ghindmal Kauromal or/and in the case of Roop Chand or/and in the case of Nanak Ram (Dropadi Devi), then the addition cannot be made again in the hands of the assessee - Though the documents were found in the custody and control of the assessee but when the assessee conveyed that either it pertains to firm or to other persons namely Nanak Ram or Roop Chand - when the documents have already been considered by the ITAT, then certainly double addition, one in the hand of the person in whose custody the documents are found and secondly in the case of the other person where substantive addition is made, is not permitted under the IT Act, even the AO had considered all these documents and the addition ,if any, was made on protective basis merely because the documents were found in the custody and control of the assessee but once the addition has been sustained in the hands of the persons to whom the documents related/belonged, the addition again cannot be made on the same documents/loose papers in the hands of the assessee and the Tribunal rightly came to the conclusion. Same addition on the basis of same document cannot be made in the hands of two persons. Revenue does not deny that protective addition was made in the case of assessee whereas substantive addition was either made in the case of M/s Ghindmal Kauromal or/and in the case of Roop Chand or/and in the case of Nanak Ram (Dropadi Devi) and when the additions have finally been sustained, then it is a finding of fact and no question of law Tribunal had rightly deleted the addition as the same cannot be or could not have been made in two hand - no substantial question of law arise for consideration Decided against the revenue.
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