Reassessment Quashed Due to Reliance on Unverified Third-Party Digital Evidence

Dhruv Vijaykumar Trivedi Vs DCIT (Gujarat High Court) Facts of the Case The petitioner had sold disputed land for ₹80 lakh and duly filed return of income for AY 2019–20. Subsequently, during a survey under Section 133A conducted in the case of unrelated entities (Crown Decor Pvt. Ltd.), certain digital data was extracted from a mobile phone belonging to an employee of another unrelated entity (Olympic Decor LLP). This data contained (i) a draft, undated complaint allegedly written by a broker and (ii) an image of a handwritten note suggesting cash transactions. Based on this material, the...