Section 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate: ITAT Mumbai

DCIT Vs Niru Dhiren Shah (ITAT Mumbai)

Facts:

1. The assessee, Shri Niru Dhiren Shah, filed his return of income for A.Y. 2022–23 declaring total income of Rs. 30,50,500. A search and seizure operation under section 132 was carried out on 27.10.2021, wherein certain documents and electronic data were found at premises of parties connected to a purchaser of property allegedly transacted with the assessee. Subsequently, the case was taken up for scrutiny. The Assessing Officer completed the assessment under section 143(3) and determined total income a

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