ITO Vs Deepika Sanjay Patil (ITAT Mumbai)
WhatsApp Whispers Cannot Prove ₹81.40-Lakh On-Money: Uncertified Third-Party Chats & Uncross-Examined Statement Fail Section 69 Test
Facts of the Case
The assessee, Ms. Deepika Sanjay Patil, filed her return for AY 2022-23 on 30.07.2022, declaring total income of ₹25,59,290.
Her return was selected for scrutiny under CASS based on information suggesting that she had made an unaccounted cash payment of ₹81.40 lakh while purchasing a flat in Tower-1 of the Transcon Triumph Project, Andheri, Mumbai, developed by Transcon Developers Pvt. Ltd.
The information originated from a search conducted on the developer on 23.09.2021. During the search, the Department recorded a statement u/s 132(4) of Mr. Vishal Suresh Makhija, General Manager (Sales) of Transcon Developers Pvt. Ltd.
Mr. Makhija stated that the assessee & Mr. Laksh Rastogi had agreed to purchase Flat No. A-2502 for an agreement value of ₹2.21 crore, whereas the actual deal value was allegedly ₹3,02,40,000. The difference of ₹81.40 lakh was alleged to have been paid in cash.
WhatsApp Chats Relied Upon by the AO
The allegation was also based on WhatsApp chats dated 28.06.2021 & 29.06.2021 between two employees of the developer.
One of the relevant contact numbers belonged to Mr. Lalit Birla, an accountant working at the developer’s head office. The conversations allegedly referred to collection of cash of ₹81.40 lakh in connection with the flat purchased by Mr. Laksh Rastogi.
