https://www.taxtmi.com/caselaws?id=768353 Protective addition under section 69C was found unsustainable where the Revenue relied only on a third party's WhatsApp communication and a retracted section 132(4) statement, while no incriminating material was found from the assessee. The assessee was not given cross-examination, the electronic communication did not show actual payment by the assessee, and no matching message from the assessee was traced. The addition was treated as resting on suspicion rather than proof, and the objection regarding section 65B compliance further weakened the evidentiary value of the electronic material. Deletion of the addition was therefore justified. en-us Mon, 10 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768353 Protective addition under section 69C was found unsustainable where the Revenue relied only on a third party's WhatsApp communication and a retracted section 132(4) statement, while no incriminating material was found from the assessee. The assessee was not given cross-examination, the electronic communication did not show actual payment by the assessee, and no matching message from the assessee was traced. The addition was treated as resting on suspicion rather than proof, and the objection regarding section 65B compliance further weakened the evidentiary value of the electronic material. Deletion of the addition was therefore justified. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768353