Search and seizure action was conducted on 7-4 2016 , on the basis of the information under Information Exchange Agreement and thereafter information received from competent Authority of Singapore  , the notice was issued under 10(1) of the  Black Money ( Undisclosed Foreign Income and Assets ) and Imposition Act  2015  and assessment order was passed making addition under section 10(3) of the Act . The order has not attained the finality . The Assessing Officer passed protective assessment under income tax Act , making addition under section 68 of the Act. On appeal  against protective assessment , the CIT(A) deleted the addition made on protective assessment . On appeal by the Revenue,     dismissing the appeal of the Revenue , the Tribunal held that once additions have been made  under Black Money Act , the same can not be made under the Income -tax Act on the same set of facts .  ( ITA No. 426 & 427 /Del/2022 dt . 19 -4 2023 )( AY. 2013 -14 , 2014 -15 )