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of Addition made u/s 69C of the Income Tax Act for alleged cash payments based on a WhatsApp message and statement of a third party. The key points are: The WhatsApp message stating 'Received 80@Dubai' was not found on the assessee's mobile but on an independent third party's mobile with no connection to the assessee. The statement of the third party did not implicate the assessee or suggest any payment was made on behalf of the assessee. There was a mismatch in the time period between the WhatsApp message and the statement. The assessee categorically denied any knowledge or business relationship with the parties involved. No corroborative evidence or material was found during the search at the assessee's premises. The addition was made solely based on secondary evidence from a third party's mobile and statement, without any evidence from the assessee's possession. The revenue's case lacked proper inquiry and failed to establish the assessee's involvement in the alleged transaction. The ITAT held that the addition was unjustified and decided against the revenue.
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