ITAT Kolkata delete Additions on Bogus Purchase and WhatsApp Evidence 

In Birmulkand Pvt Ltd Vs Deputy Commissioner of Income Tax The Income Tax Appealed Tribunal cited mostly with the assessee. The tribunal threw out  the assessing officer addition for supposed bogus purchase surprised and Whatsapp chart saying Just not enough solid evidence.

After a search at a company premises the tax authorities try to add income on three fronts: bogus purchases from what they claim was a shell company.  Sale supposedly surprised because the dispatch sleep did not match the book unaccounted income pulled from Whatsapp conversation. The commissioners Of the income tax appellate Give some relief. But a few additions stood, so both sides took it up with the Tribunal.  

Issue

1. Can you call a purchase focus if you do not have real proof
2. Can minor mismatches between dispatch records and Sales actually mean there are Surprised Sales and are whatsapp chats enough to slap someone with undisclosed income?

The Tribune looked over everything and saw that the company kept proper books; they had all the usual documents like invoices and transport records to support their transactions. The Tribunal make it clear if you accept the sale As genuine You cannot just throw out the corresponding purchase without evidence and that dispatch slip mismatch. There is just everyday business price changes; timing does not always line up and sometimes deals get cancelled. As for those WhatsApp chat the tribunal said you cannot treat them as proof unless you have something else to back them up.

The Tribunal deleted the addition for bogus purchases, suppressed sales and anything based on WhatsApp exchanges. They allowed the assessee appeal dismissed the revenues and send a strong message – you cannot make text editions. Based on guesswork or shaky material.