Declared Once Taxed Twice

Can the same money become unexplained twice? Pune ITAT says no.

The husband had already disclosed and paid tax on commission income, and his accounts showed sufficient funds for the gift made to his wife. 

So, the Tribunal held that the absence of TDS or a confirmation from the payer could not turn that disclosed income into unexplained money again. Section 69A taxes unexplained money, not the same money twice.”