https://www.taxtmi.com/caselaws?id=785276 Assessment under search laws cannot be sustained in unabated or completed assessment years in the absence of incriminating material found from the assessee; accordingly, additions premised solely on a third-party WhatsApp chat are inadmissible and deletable. The revenue bears the onus to prove investments beyond recorded consideration and cannot discharge it by reliance on uncorroborated, unrelated digital communications; hence such chats, post-facto to the transaction and not tying to the specific property, lack evidentiary value and cannot justify additions. Material or modus operandi recovered from a different entity or assessment year cannot be extrapolated to another assessee or year, and deletions of such additions are warranted. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785276 Assessment under search laws cannot be sustained in unabated or completed assessment years in the absence of incriminating material found from the assessee; accordingly, additions premised solely on a third-party WhatsApp chat are inadmissible and deletable. The revenue bears the onus to prove investments beyond recorded consideration and cannot discharge it by reliance on uncorroborated, unrelated digital communications; hence such chats, post-facto to the transaction and not tying to the specific property, lack evidentiary value and cannot justify additions. Material or modus operandi recovered from a different entity or assessment year cannot be extrapolated to another assessee or year, and deletions of such additions are warranted. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785276