https://www.taxtmi.com/caselaws?id=775615 ITAT Mumbai dismissed the revenue's appeal and quashed additions made u/s 69A and 69C in assessments framed u/s 153C against the assessee-developer. The AO had relied primarily on an unverified WhatsApp message retrieved from a third party's mobile and on loose papers to allege receipt of cash over and above recorded sale consideration for flats. ITAT held that an uncorroborated WhatsApp message, not linked to the assessee's operational team and unsupported by independent inquiry or confirmation from concerned parties, is neither reliable nor admissible for making additions or for initiating proceedings u/s 153C. Loose papers without corroboration were similarly held insufficient. en-us Wed, 23 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775615 ITAT Mumbai dismissed the revenue's appeal and quashed additions made u/s 69A and 69C in assessments framed u/s 153C against the assessee-developer. The AO had relied primarily on an unverified WhatsApp message retrieved from a third party's mobile and on loose papers to allege receipt of cash over and above recorded sale consideration for flats. ITAT held that an uncorroborated WhatsApp message, not linked to the assessee's operational team and unsupported by independent inquiry or confirmation from concerned parties, is neither reliable nor admissible for making additions or for initiating proceedings u/s 153C. Loose papers without corroboration were similarly held insufficient. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775615