Tax Dept accuses lady of taking Rs 3 crore cash in property deal; ITAT Mumbai disregards WhatsApp chat evidence, says no proof, no tax

Smt. Shah successfully challenged the Income Tax Department's claim of receiving Rs 3 crore in cash during a property sale. The ITAT Mumbai ruled that a WhatsApp chat screenshot, lacking authenticity and corroboration, was insufficient evidence. The tribunal emphasized that assumptions do not constitute proof, leading to the dismissal of the tax department's appeal.