Addition for mere typographical error in Bank A/c number not unsustainable

Advertisement ITO Vs Siddi Vinayaka Auto Mobiles (ITAT Visakhapatnam) Mere typographical error of the account number of the bank account does not mean that the assessee has not disclosed proper information about the bank account details. Addition u/s 69A unsustainable Facts- The assessee is a dealer in automobiles. The assessee made substantial cash deposits during the demonetization period and subsequently a notice u/s. 142(1) was issued. Assessee didn’t responded. Accordingly, AO based on cash deposits assessed that the cash deposits are unexplained u/s. 69A of the and completed the ass...