Assessing Officer made addition asper the  provisions of Black money (undisclosed foreign income and assets) and imposition of tax Act, 2015 and made addition under section 10(3) on ground that assessee was director of foreign company and had offshore assets. The Assessing officer also held that   final orders were yet to be passed under said Act and therefore, to safeguard interest of revenue protective addition had been made under section 68  of the Act. CIT(A) deleted the addition. On appeal the Tribunal held that once additions have been made under Black Money Act same addition could not be made under Income-tax Act on same set of facts, and therefore, addition is  deleted. (AY. 2013-14, 2014-15)