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WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad
Case Law Details
- Case Name
- ACIT Vs Anuradha Shivkumar Gogia (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Ahmedabad
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ACIT Vs Anuradha Shivkumar Gogia (ITAT Ahmedabad)
ITAT Ahmedabad held that addition made on the basis of third-party WhatsApp chat without any incriminating material is unsustainable in law. Accordingly, order of CIT(A) upheld and appeal of revenue is dismissed.
Facts- On the basis of search operation on the Gogia Group, AO made multiple addition towards undisclosed investment on account of alleged on-money payments in various real estate projects, including the Nana Chiloda Project, the Stellar Project, and Sumel Business Park; addition on account of alleged under-invoicing ...
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