https://www.taxtmi.com/caselaws?id=450417 ITAT Surat dismissed the revenue's appeal and upheld the CIT(A)'s deletion of various additions made on account of alleged unexplained income, interest, money, jewellery, and expenditure. Additions based solely on WhatsApp images and other digital photos retrieved from the assessee's mobile were rejected for lack of corroborative evidence, absence of inquiry into whether images were sent or received, and no confrontation to the assessee or related persons. Additions under ss. 69A, 69B, and 69C based on loose papers, presumptions about land transactions, and assumptions regarding cash packets were also disallowed, as the AO made no independent verification. Jewellery was found duly disclosed in wealth-tax returns. en-us Wed, 28 Feb 2024 00:00:00 +0530 Wed, 19 Nov 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450417 ITAT Surat dismissed the revenue's appeal and upheld the CIT(A)'s deletion of various additions made on account of alleged unexplained income, interest, money, jewellery, and expenditure. Additions based solely on WhatsApp images and other digital photos retrieved from the assessee's mobile were rejected for lack of corroborative evidence, absence of inquiry into whether images were sent or received, and no confrontation to the assessee or related persons. Additions under ss. 69A, 69B, and 69C based on loose papers, presumptions about land transactions, and assumptions regarding cash packets were also disallowed, as the AO made no independent verification. Jewellery was found duly disclosed in wealth-tax returns. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450417