AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’

The Income Tax Appellate Tribunal (ITAT) has firmly rejected the addition of income under Section 69A of the Income Tax Act that was solely based on uncorroborated WhatsApp images. The tribunal dismissed such digital evidence as "dumb documents," highlighting the lack of reliability and verifiability of such material without any supporting evidence. This ruling serves to prevent unwarranted fishing expeditions by tax authorities and reinforces the importance of upholding established evidentiary standards in income tax assessments, requiring more substantial proof for income additions.