Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
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