Allowing the appeal of the revenue the Court held that the mother who was the owner of the property and had sold the property did not return the income from the sale of the property. The amounts which were credited to the accounts of the assessee remained undisclosed income since the assessee had declared an income of only Rs.1,17,830. There was no double taxation on the same income. The return filed by the assessee’s mother on August 27, 2013 for the assessment year 2006-07 after a period of 6 years could not be processed by the Department. The assessee having admitted the credit of the amounts addition is held to be justified . (AY.2006 -07)