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ITAT Delhi Quashed Cash Addition for Invalid WhatsApp Digital Evidence
Case Law Details
- Case Name
- Arti Garg Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Arti Garg Vs DCIT (ITAT Delhi)
₹2 Crore Cash Addition Deleted – WhatsApp Slip Inadmissible Without Proper Digital Evidence & Chain of Custody
The Delhi ITAT allowed the appeals of both buyer and seller and deleted the additions of ₹2 crore each made under Sections 69 and 69C on account of alleged on-money paid in a property transaction. The Tribunal held that the entire case of the Department rested on a digital image of a slip allegedly found in the mobile phone of a third-party broker, which lacked legal sanctity and could not be relied upon as admissible evidence.
The Tribunal fou...
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