https://www.taxtmi.com/caselaws?id=464627 ITAT MUMBAI - AT held that additions based solely on WhatsApp chats recovered from a third party are inadmissible unless authenticated under Section 65B Evidence Act or corroborated by independent material. Following SC precedent, a Section 65B(4) certificate is mandatory for electronic records; oral evidence or ancillary testimony cannot replace it. The AO's reliance on seized WhatsApp conversations and third-party statements did not justify additions and, if pursued, should have been under s.153C. The appellate order deleting the additions was upheld; decision against revenue. en-us Fri, 07 Mar 2025 00:00:00 +0530 Tue, 04 Nov 2025 17:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464627 ITAT MUMBAI - AT held that additions based solely on WhatsApp chats recovered from a third party are inadmissible unless authenticated under Section 65B Evidence Act or corroborated by independent material. Following SC precedent, a Section 65B(4) certificate is mandatory for electronic records; oral evidence or ancillary testimony cannot replace it. The AO's reliance on seized WhatsApp conversations and third-party statements did not justify additions and, if pursued, should have been under s.153C. The appellate order deleting the additions was upheld; decision against revenue. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464627