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Addition cannot be made on the basis of messages from SMS or WhatsApp
between two persons unless there was corroborative evidence on record. WhatsApp or SMS messages cannot be treated as evidence to make any additions in the hands of the assessee as held in the case of ACIT vs. Machukonda Shyam in ITA No. 87/Viz/2020 and A. Johnkumar vs. DCIT in ITA No. 3028/Chny/2019. (Kolkata ITAT, ITA No. 492/Kol/2021)
1600853682-I.T.A.NO.87-VIZ-2020 AND CO 14-VIZ-2020 MANCHUKONDA SHYAM, VISAKHAPATNAM_compressed
