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The ITAT allowed the assessee's appeal, deleting additions based on digital evidence seized under section 69A. The tribunal held that a photograph of WhatsApp messages extracted from the mobile phone of the assessee's son was inadmissible without the mandatory certificate under section 65B(4) of the Indian Evidence Act, 1872. Reliance on such uncertified digital records for making additions under section 69B was rejected, consistent with precedents establishing that uncertified WhatsApp messages lack evidentiary value. Consequently, additions based on these digital documents were quashed, as the evidence was non est in the eyes of law due to the absence of the required certification, affirming the need for strict compliance with evidentiary formalities for digital records.
The ITAT allowed the assessee's appeal, deleting additions based on digital evidence seized under section 69A. The tribunal held that a photograph of WhatsApp messages extracted from the mobile phone of the assessee's son was inadmissible without the mandatory certificate under section 65B(4) of the Indian Evidence Act, 1872. Reliance on such uncertified digital records for making additions under section 69B was rejected, consistent with precedents establishing that uncertified WhatsApp messages lack evidentiary value. Consequently, additions based on these digital documents were quashed, as the evidence was non est in the eyes of law due to the absence of the required certification, affirming the need for strict compliance with evidentiary formalities for digital records.
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