Case Law Details
Case Name : DCIT Vs Manoj Kumar Gupta (ITAT Jaipur)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jaipur
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DCIT Vs Manoj Kumar Gupta (ITAT Jaipur)
ITAT Jaipur Deletes Additions Based on WhatsApp Messages & Rough Diaries – Notional Interest Also Struck Down
Background
Assessee, engaged in grain trading & commission agency, was searched on 08.02.2018.
Evidence seized:
Notebooks with entries during demonetisation period.
WhatsApp chats allegedly showing coded cash transactions (e.g., “kg” interpreted as lakhs with five zeros suppressed).
AO
Added ₹2.76 Cr. (AY 2017-18) based on diaries u/s 68.
Added ₹80 lakh (AY 2017-18) & ₹10.37 Cr. (AY 2018-19) on WhatsApp messages.
Furthe...
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