https://www.taxtmi.com/caselaws?id=772671 ITAT Dehradun allowed the assessee's appeal, deleting additions totaling Rs. 5 lakhs based on images recovered from the mobile phone of the assessee's brother. The tribunal held that under Section 292C, the contents should be presumed to belong to the brother unless rebutted by him, which the revenue failed to establish. The images showed only statements with figures and dates, not actual purchase/sales transactions or ledger entries. Additionally, loose papers found were deemed mere estimates and rough notings without evidence of actual payments made by the assessee, failing to invoke provisions under Section 40A(3) or 69C. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772671 ITAT Dehradun allowed the assessee's appeal, deleting additions totaling Rs. 5 lakhs based on images recovered from the mobile phone of the assessee's brother. The tribunal held that under Section 292C, the contents should be presumed to belong to the brother unless rebutted by him, which the revenue failed to establish. The images showed only statements with figures and dates, not actual purchase/sales transactions or ledger entries. Additionally, loose papers found were deemed mere estimates and rough notings without evidence of actual payments made by the assessee, failing to invoke provisions under Section 40A(3) or 69C. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772671