Section 68,69A& 69C of the Income Tax Act, 1961– Income from undisclosed sources– Addition under section 68 deleted and addition under section 69A/69C of Rs 2.10 lacks sustained as assessee having received a sum of Rs 3 lacs from buyer of a plot from it and later on buyer having purchased a plot from the assessee's sister concern which was adjusted against deposit of Rs 3lacs and balance of Rs 90,000 paid to buyer,omission of assessee to credit the amount of Rs 2.10 lacs to the account of sister concern cannot result in double addition under section 68 & 69C– Bhagwati Colonizers P. Ltd. Vs. Income tax Officer [2020] 203 TTJ (Amritsar)(TM) 390