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WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership

Case Law Details

Case Name : DCIT Vs Udit Jain (ITAT Delhi)
Related Assessment Year : 2023-24
Courts : All ITAT ITAT Delhi
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DCIT Vs Udit Jain (ITAT Delhi)

ITAT Delhi dismissed the Revenue’s appeal for AY 2023-24 in Udit Jain, affirming CIT(A)’s deletion of a hefty ₹1.30 crore addition u/s 69A r.w.s. 115BBE, which was made solely on the basis of WhatsApp chats allegedly indicating receipt of sale proceeds of a Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4307
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Excess stock addition restricted – Survey working flawed; only disclosed difference taxable – ITAT Bangalore Reassessment quashed for wrong sanction u/s 151(ii) – Approval by PCIT invalid after 3 years – ITAT Chennai U/s 12AB registration cannot be denied on apprehensions – Matter restored; U/s 80G rejection also set aside – ITAT Mumbai Cash found during survey explained – Gifts from relatives, professional receipts & firm withdrawals accepted; additions deleted – ITAT Bangalore U/s 80P(2)(d) deduction on interest restored to AO – Delay overlooked in interest of justice; verification directed as per SC ruling – ITAT Mumbai View More Published Posts

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