https://www.taxtmi.com/caselaws?id=443860 The appeals challenging additions made by the Assessing Officer towards alleged on-money receipts for A.Y. 2019-20 were dismissed by the CIT(A)-12, Pune. The Commissioner of Income-tax (Appeals) upheld the additions in both cases, emphasizing the statutory presumption regarding seized digital material and WhatsApp chats. The evidence provided by the Assessees was deemed insufficient to rebut this presumption. The appeals by M/s. Mittal Projects and M/s. Jindal Mittal Griha Nirman Pvt. Ltd. were dismissed as the evidence supported the additions, and no supportive evidence was provided to rebut the statutory presumption. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 04 Oct 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443860 The appeals challenging additions made by the Assessing Officer towards alleged on-money receipts for A.Y. 2019-20 were dismissed by the CIT(A)-12, Pune. The Commissioner of Income-tax (Appeals) upheld the additions in both cases, emphasizing the statutory presumption regarding seized digital material and WhatsApp chats. The evidence provided by the Assessees was deemed insufficient to rebut this presumption. The appeals by M/s. Mittal Projects and M/s. Jindal Mittal Griha Nirman Pvt. Ltd. were dismissed as the evidence supported the additions, and no supportive evidence was provided to rebut the statutory presumption. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443860