ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments

Amit Katyal Vs DCIT (ITAT Delhi) No Addition Under Section 69A Without Independent Inquiry Into Alleged Cash Transactions;  ITAT Quashes Cash Payment Addition as Revenue Relied Only on Presumptions and Digital Messages;  Wedding Expense Addition Deleted as Revenue Failed to Prove Assessee Paid Cash Amounts;  ITAT Rules Third-Party Search Documents Cannot Automatically Justify Addition Against Assessee. Summary: In Amit Katyal Vs DCIT, the Delhi ITAT deleted additions made under Section 69A relating to alleged cash payments to a sportsperson and wedding-related expenses, holding that the add...