https://www.taxtmi.com/caselaws?id=782609 ITAT held that the addition for unexplained expenditure u/s 69C r/w s.115BBE, based solely on an image seized from the assessee's mobile phone, was unsustainable. The loose sheet/image did not disclose the nature of entries, identity of payee, whether amounts were payments or receipts, or any link to actual transactions of the assessee. Treating it as a "dumb document" lacking corroborative evidence, ITAT ruled that provisions of s.69C or s.40A(3) could not be invoked. The impugned addition was deleted and the assessee's appeal was allowed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782609 ITAT held that the addition for unexplained expenditure u/s 69C r/w s.115BBE, based solely on an image seized from the assessee's mobile phone, was unsustainable. The loose sheet/image did not disclose the nature of entries, identity of payee, whether amounts were payments or receipts, or any link to actual transactions of the assessee. Treating it as a "dumb document" lacking corroborative evidence, ITAT ruled that provisions of s.69C or s.40A(3) could not be invoked. The impugned addition was deleted and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782609