Rameshwar Fakirchand Totala Vs ITO (ITAT Pune)
Case ke facts
Rameshwar Fakirchand Totala par ₹10.52 lakh ki Section 69 (disclosed income ka proof na ho to addition) ke tehat income add kar di gayi. WhatsApp chat evidence use kiya gaya tha, bina certificate ke.
Mudda (Issue)
Kya bina original certificate ke WhatsApp chats pe addition ho sakti hai?
Faisla (Held)
ITAT ne addition hata di. WhatsApp chats bina Section 65B certificate ke admissible nahi thi. Independent evidence bhi nahi tha.
Practical takeaway
Digital evidence jaise WhatsApp chats ka Section 65B certificate zaroori hai. Agar certificate nahi hai, to aap addition ko challenge kar sakte ho.
Original report: TaxGuru
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-01.