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 foreign trip was funded by husband & daughter, with evidence of payment through bank & accepted facts. No incriminating material was found during search. Th...