ITAT Delhi Quashed Cash Addition for Invalid WhatsApp Digital Evidence

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...