Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi

ACIT Vs Pawan Kumar Bansal (ITAT Delhi) Protective Additions Collapse with Substantive Case, WhatsApp Chats Can’t Tax Mere Demands: Delhi ITAT Delhi ITAT, Delhi Benches ‘B’, in ACIT Vs Pawan Kumar Bansal (ITA Nos. 4799, 4800 & 4801/Del/2024; AYs 2017-18, 2018-19 & 2019-20; order dated 19-12-2025), dismissed all three Revenue appeals and upheld the relief granted by the Ld. CIT(A) in proceedings u/s 153C. For AY 2017-18, the Tribunal confirmed deletion of protective addition of ₹2.40 crore u/s 69A, holding that once the substantive addition in the case of Capital Power Systems L...