Mere WhatsApp Messages & Mobile Data Cannot Alone Justify Tax Additions

Gavireddygari Aparna Kalyani Vs ACIT (ITAT Hyderabad) The Hyderabad Bench of the Income Tax Appellate Tribunal examined the evidentiary value of electronic records and the applicability of Sections 65A and 65B of the Indian Evidence Act in proceedings initiated under Section 153C of the Income Tax Act. The dispute related to alleged cash payments made by villa purchasers to a developer company based on electronic data retrieved from the mobile phone of a director of the developer company. The Assessing Officer relied on a printout of a picture extracted from the mobile phone of the director of...