Addition u/s 69A via rectification order u/s 154 based on surmises and conjectures unsustainable

Pawan Raj Goyal Vs DCIT (ITAT Delhi) ITAT Delhi held that addition of unexplained money under section 69A of the Income Tax Act via rectification order passed under section 154 stating there was mistake apparent from record is based on surmises and conjectures and hence unsustainable. Facts- Assessee has preferred the present appeal contending that CIT(A) has erred in sustaining additions of Rs. 10,00,626/- under section 69A of the Income Tax Act made by AO on account of cash found during the course of search and seizure operation as unexplained money by ad-hoc estimation of expenses incurred....