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2013 (12) TMI 719 - AT - Income TaxAddition u/s 68 - Held that:- The amounts represented by such FDRs standing in different names in the account books of the Pat Sanstha - The FDRs being question did not belong to the AOP - The amounts treated as unexplained investments of the AOP for assessment years 1999-2000 and 2000-01 have been assessed in the hands of Agresan Sahakari Pat Sanstha Ltd. for the very same assessment years as unexplained cash credits u/s 68 - The impugned additions are unsustainable as it would amount to taxing of the same income twice i.e. in separate hands for the same assessment years - Decided against Revenue.
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