https://www.taxtmi.com/caselaws?id=469374 Cash deposits in a bank account linked to one PAN could not be added again where the same receipts were already reflected in the return filed under the assessee's other PAN. The factual finding was that the deposits had been disclosed in the AOP return, and the assessing authority had not verified that position before making the addition. The Tribunal accepted that the receipts were the same and that double taxation was impermissible on these facts, so the additions were deleted. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469374 Cash deposits in a bank account linked to one PAN could not be added again where the same receipts were already reflected in the return filed under the assessee's other PAN. The factual finding was that the deposits had been disclosed in the AOP return, and the assessing authority had not verified that position before making the addition. The Tribunal accepted that the receipts were the same and that double taxation was impermissible on these facts, so the additions were deleted. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469374