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2023 (4) TMI 987 - AT - Income TaxValidity of Additions on protective basis - Substantive Addition made under the Black Money Act are sub-judice before the first appellate authority - search and seizure operation u/s.132 - HELD THAT:- We have carefully perused the orders of the authorities below. Without going into the merits of the case, we are of the considered view that once additions have been made under Black Money Act the same addition cannot be made under the IT Act on the same set of facts, therefore, the deletion of the addition by the CIT(A) does not call for any interference. Hence, both the appeal by the revenue are dismissed.
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