Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Case Law Details
Case Name : Vikas Vilas Rasal Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Mumbai
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Vikas Vilas Rasal Vs ACIT (ITAT Mumbai)
Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Mumbai ITAT delivered a comprehensive ruling deleting multiple additions made during search assessment, emphasizing that unverified digital evidence and third-party statements cannot sustain additions without corroboration.
The Tribunal held:
WhatsApp chats have no evidentiary value without proper Section 65B certification and cannot be sole basis for addition
Addition of ₹15 lakh (alleged cash with Vilas Pawar) was deleted as:
No linkage establishe...
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