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Income Tax

Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi

By CA Vijayakumar Shetty Income Tax Featured , Judiciary December 21, 2025
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Case Law Details

Case Name
ACIT Vs Pawan Kumar Bansal (ITAT Delhi)
Appeal Number
Only available for paid members
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2017-18
Courts
All ITAT, ITAT Delhi
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ACIT Vs Pawan Kumar Bansal (ITAT Delhi) Protective Additions Collapse with Substantive Case, WhatsApp Chats Can’t Tax Mere Demands: Delhi ITAT Delhi ITAT, Delhi Benches ‘B’, in ACIT Vs Pawan Kumar Bansal (ITA Nos. 4799, 4800 & 4801/Del/2024; AYs 2017-18, 2018-19 & 2019-20; order dated 19-12-2025), dismissed all three Revenue appeals and upheld the relief granted by the Ld. CIT(A) in proceedings u/s 153C. For AY 2017-18, the Tribunal confirmed deletion of protective addition of ₹2.40 crore u/s 69A, holding that once the substantive addition in the case of Capital Power Systems L...
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Author Info

CA Vijayakumar Shetty
Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,519
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