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Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi
Case Law Details
- Case Name
- Saurabh Jain Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Saurabh Jain Vs ACIT (ITAT Delhi)
Delhi ITAT: Loose Third-Party Papers and WhatsApp Chats Cannot Sustain Addition of Alleged Commission Income
The Delhi ITAT deleted additions made towards alleged commission income for AYs 2022-23 and 2023-24, holding that loose papers recovered from a third party and WhatsApp chats not relating to the relevant assessment years do not constitute incriminating evidence sufficient to sustain an addition.
The assessee, a director of Vintage Distilleries Ltd., was subjected to reassessment following a search on the Vintage Group. The Assessing Officer relied upon ...
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