Sidique Ibrahim Allana Vs ACIT (International Taxation) (ITAT Rajkot)
Case ke facts
Ek NRI ke khilaaf ₹5.5 crore investment Section 69 ke andar add kiya gaya. Sirf ek WhatsApp message '550' milne ki wajah se. Koi actual document ya paisa ka record nahi tha.
Mudda (Issue)
Kya WhatsApp par sirf number aane se investment maan liya ja sakta hai?
Faisla (Held)
ITAT ne addition radd kardi. Bola WhatsApp ka sirf ek number bina koi corroboration ke investment prove nahi karta.
Practical takeaway
Sirf WhatsApp chat messages tax assessment mein valid proof nahi hai. Investment prove karne ke liye bank entry ya actual transfer ka evidence zaroori hai.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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: 2026-10-21.