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Delhi ITAT Quashes Penalty as WhatsApp Chats & Hawala Tokens Failed Section 65B Evidence Test
Case Law Details
- Case Name
- Gaurav Rakhecha Vs JCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Gaurav Rakhecha Vs JCIT (ITAT Delhi)
Delhi ITAT Tears Into “WhatsApp & Hawala Token” Assessments – Electronic Evidence Without Proper 65B Compliance Held Unreliable; ₹40 Lakh Penalty u/s 271DA Quashed
In a significant ruling on the evidentiary value of digital records in income-tax proceedings, the Delhi ITAT quashed penalty proceedings under section 271DA after holding that the alleged electronic evidence relied upon by the department lacked legal admissibility and proper procedural safeguards.
The case involved allegations that the assessee had received ₹40...
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