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Uncorroborated WhatsApp Chats Alone Cannot Sustain Section 69A Addition: Delhi ITAT
Case Law Details
- Case Name
- Gurveer Singh Vs DCIT (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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Gurveer Singh Vs DCIT (ITAT Delhi)
Delhi ITAT: Uncorroborated WhatsApp Chats and Statements Cannot Sustain Addition Under Section 69A
The Delhi ITAT deleted an addition of ₹34.20 lakh made under section 69A, holding that mere WhatsApp chats and statements recorded during search, without independent corroborative evidence and without supplying the electronic material relied upon to the assessee, cannot form the basis of an addition.
A search was conducted on United Exim Pvt. Ltd., during which the assessee’s mobile phone was seized. The Assessing Officer alleged, on the basis of WhatsAp...
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