AdvertisementTinku Wines Vs ITO (ITAT Chandigarh) Chandigarh ITAT: Same Cash Deposits Cannot Be Taxed Twice Merely Because They Are Reflected Under Different PANs; AO Directed to Verify Before Invoking Section 69A The Chandigarh ITAT set aside the addition of ₹1.20 crore made under Section 69A in respect of cash deposits during the demonetisation period and held that the same cash deposits cannot be brought to tax twice merely because they are reflected under different PANs. Where the assessee claims that the deposits have already been disclosed and examined under another PAN, the Assessing Officer must ...