2025 (7) TMI 364

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....ion 69A of the I.T. Act, 1961 to total income of the assessee without any corroborative evidence on record and not considering the submissions. 2. Brief facts of the case are that in this case search was conducted on 08.03.2022 and the case was taken up in the consequence to the search on account of some WhatsApp chat found in the mobile phone of assessee's son. The assessee is a proprietor of coal business in the name of Meenu Enterprises. The return was filed on 15.12.2021 with duly audited accounts at income at of Rs. 7,66,410/- and assessment was completed vide order dated 02.12.2022 at Rs. 17,64,410/- and addition was made u/s. 69A of Rs. 9,98,000/- (Rs. 5,00,000/- + Rs. 4,98,000) on account of cash paid to Shiva Brick against cheque ....

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....y certificate/s 65B(4) of the Indian Evidence Act 1872 is not provided to the appellant rendering the said photo as non-est in the eye of law. In support of the aforesaid contention, Ld. AR has relied upon the various case laws wherein it has been held that WhatsApp messages will be admissible or not and it was ultimately held that such a message would be inadmissible unless accompanies by a proper certificate as given under S. 65B of the Indian Evidence Act, 1872. 4. Ld. CIT(DR) relied upon the orders of the authorities below. 5. Upon careful consideration, we find that addition in this case was made u/s. 69A of Rs. 9,98,000/- on account of cash paid to Shiva Brick against cheque received as per the copy of account found in received What....