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WhatsApp Chats Alone Cannot Justify Section 69A Addition for Jewellery Purchases: ITAT Delhi
Case Law Details
- Case Name
- Sandeep Aggarwal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Sandeep Aggarwal Vs DCIT (ITAT Delhi)
Summary: The Delhi ITAT deleted the addition made under Section 69A on account of alleged unexplained jewellery purchases based solely on WhatsApp chats recovered during a search conducted in the case of the Pilot Industries Group. The Assessing Officer had treated certain WhatsApp conversations between the assessee, his wife, and jewellers as evidence of cash purchases of jewellery aggregating to ₹82.10 lakh and made additions under Section 69A. The CIT(A) partly confirmed the addition to the extent of ₹31.70 lakh after interpreting s...
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