WhatsApp Chat Alone Not Evidence – ITAT Chandigarh Quashes ₹1.12 Cr Addition

DCIT Vs Deepankar Jain (ITAT Chandigarh)

During search at assessee’s premises (24.11.2022), AO relied on a WhatsApp chat between assessee & one Mr. Manish in Dubai, where Manish asked whether he should give USD 1.5 lakh (₹1.12 Cr) to “Hemant Sir”. Assessee replied “OK”. AO treated this as unexplained investment u/s 69, holding that the amount represented assessee’s funds routed abroad.

CIT(A) deleted the addition, holding WhatsApp messages have no evidentiary value unless corroborated, & assessee had filed affidavit of Mr. Manish confirming no money was

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