Tribunal held that merely because the permanent account number was not furnished, no addition could be made however the additions made by the Assessing Officer towards demand drafts claimed to have received from the two parties were confirmed. (AY.2001-02)
Venkatesh K. I. v. ACIT (2020)80 ITR 40 (SN) (Bang.)(Trib.)
S. 68 : Cash credits-Excise contractor-Demand drafts taken from certain parties-Not furnishing Permanent Account Number not a reason for making addition. [S. 69A]