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Reassessment Quashed Due to Reliance on Unverified Third-Party Digital Evidence
Case Law Details
- Case Name
- Dhruv Vijaykumar Trivedi Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Gujarat High Court
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Dhruv Vijaykumar Trivedi Vs DCIT (Gujarat High Court)
Facts of the Case
The petitioner had sold disputed land for ₹80 lakh and duly filed return of income for AY 2019–20. Subsequently, during a survey under Section 133A conducted in the case of unrelated entities (Crown Decor Pvt. Ltd.), certain digital data was extracted from a mobile phone belonging to an employee of another unrelated entity (Olympic Decor LLP). This data contained (i) a draft, undated complaint allegedly written by a broker and (ii) an image of a handwritten note suggesting cash transactions. Based on this material, the...
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