WhatsApp Image Cannot Be the Sole Basis for Additions: ITAT Surat

ACIT Vs Shanker Nebhumal Uttamchandani (ITAT Surat) The case of ACIT Vs Shanker Nebhumal Uttamchandani, as decided by ITAT Surat, highlights the significance of concrete evidence in tax assessments, particularly regarding additions made based on digital device data. The Assessing Officer (AO) had made additions to the income of the assessee based on details found in the digital device during a search operation. However, the Tribunal observed that the AO solely relied on WhatsApp images without verifying the authenticity of the transactions depicted therein. In one instance, the AO added Rs. 5....