No Additions Relying on Whatsapp Images in iPhone if No Corroboration Evidence Was Found During Search | ITAT

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  • Last Updated on 20 April, 2024

income tax additions

Case Details: Shanker Nebhumal Uttamchandan v. ACIT - [2024] [2024] 161 536 (Surat-Trib.)

Judiciary and Counsel Details

    • Pawan Singh, Judicial Member & Dr Arjun Lal Saini, Accountant Member
    • Ramesh Malpani, CA for the Appellant.
    • Ravinder Sindhu, CIT-DR for the Respondent.

Facts of the Case

The assessee was a partner in Kuberji Group, Surat. A search action under Section 132 was carried out on Kuberji Group, and the assessee was also covered in the search action. Various incriminating documents were found in the form of digital images on the assessee’s iPhone.

During the assessment proceedings, the Assessing Officer (AO) made additions to the assessee’s income on account of unexplained money based on the digital images found during the search proceedings.

Aggrieved assessee preferred an appeal to the CIT(A), wherein the CIT(A) deleted the additions. The matter then reached the Surat Tribunal.


The Tribunal held that AO made the additions merely on the basis of the digital images found in the assessee’s possession. He had not brought any direct evidence on record that the assessee had lent this amount to any person.

No incriminating paper was found from the digital images to specify whether it was a loan taken or given, as no name of the person was mentioned on the said paper. The paper/image was not signed by the assessee nor in his handwriting. Thus, without incriminating evidence, it cannot be held that the assessee gave the loan out of his unexplained source.

List of Cases Referred to

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