Photocopy of WhatsApp Agreement Not Evidence – Search Assessments Must Rely on Cogent Proof

Lakhvir Kaur Vs DCIT/ACIT(Cen)-2 (ITAT Chandigarh)

For A.Y. 2020-21, AO assessed income at ₹85.68 lakhs with additions including:

(i) ₹8 lakhs foreign travel,

(ii) ₹6.93 lakhs vehicle expenses,

(iii) ₹3.19 lakhs interest disallowance,

(iv) ₹34,110 jewellery. CIT(A) restricted total additions to ₹7.11 lakhs by partly sustaining travel (₹4 lakhs), vehicle (₹2.77 lakhs), & jewellery (₹34,110).

Tribunal found that forei

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