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ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments
Case Law Details
- Case Name
- Amit Katyal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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Amit Katyal Vs DCIT (ITAT Delhi)
No Addition Under Section 69A Without Independent Inquiry Into Alleged Cash Transactions; ITAT Quashes Cash Payment Addition as Revenue Relied Only on Presumptions and Digital Messages; Wedding Expense Addition Deleted as Revenue Failed to Prove Assessee Paid Cash Amounts; ITAT Rules Third-Party Search Documents Cannot Automatically Justify Addition Against Assessee.
Summary: In Amit Katyal Vs DCIT, the Delhi ITAT deleted additions made under Section 69A relating to alleged cash payments to a sportsperson and wedding-related expenses, hol...
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