Additions cannot be sustained solely on untested third-party WhatsApp data

ACIT Vs Master Chain Pvt. Ltd (ITAT Mumbai) ITAT Mumbai upholds Rs. 4.63 Cr addition deletion: ITAT Rules assessment based solely on unverified third-party WhatsApp data and denied cross-examination violates natural justice; Statement Without Cross-Exam is Just Noise – ITAT Turns Off the Volume.  ITAT Mumbai confirmed that the Assessing Officer’s reliance on uncorroborated third-party search material (WhatsApp Excel sheet) to presume undisclosed sales, while ignoring the assessee’s audited books and statutory returns, was fundamentally flawed. The assessment was vitiated because...