bonafide mistake in the books of accounts

[nitinbhalla]

Please suggest me some case laws in favour of the assessee, on the issue of bonafide mistake in the books of accounts. Assessee has deposited cash of Rs. 14 lacs in the saving account. On explaining the source, the cash was withdrawn from the business. The accountant has not recorded the entry on the contention that he has not received the pass book of the saving account from the bank, that is wht he was unable to record the entry. It was a delay on the part of the bank to provide the pass book. At the time of the assessment reply was filed regarding the bonafide mistake on the part of the accountant. AO has made the addition as unexplained money u/s 69A. Now we are in CIT-(A). please suggest me on this.

Thanks & Regards,
Nitin bhalla
9855667100

[vsaiyar]

the question is not clear.  If the cash deposited is from legitimate source what is the worry?  Why to withdraw the money?