Summary
- The ITAT has ruled that electronic evidence without a valid Section 65B certificate is inadmissible in tax assessments.
- In the case of Deputy Commissioner of Income-tax vs. Balar Marketing (P.) Ltd., the Tribunal found that WhatsApp chats and images lacked primary evidence status.
- The absence of a proper extraction report and documented chain of custody rendered the incriminating material unreliable for tax additions.
- This decision underscores the critical need for stringent adherence to evidentiary standards in financial investigations.
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