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TMI Blog2023 (9) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... artsalary alleged to be paid in cash to employees merely on the basis of unsubstantiated whatsapp conversation between two employees by ignoring the settled law that whatsapp chats has no evidentiary value. 2. That on the facts and circumstances of the case, Ld. CIT(A) has erred both on facts and in law in sustaining addition to the extent of Rs. 5,75,000/- u/s 69C being part salary alleged to be paid in cash to employees merely on the basis of statement recorded of employees without affording the appellant an opportunity of cross examination of the deponents even though specifically requested by appellant. 3. That on the facts and circumstances of the case, Ld. CIT(A) has erred both on facts and in law in sustaining addition to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention towards statement of Shri Ashwani Kumar recorded u/s. 132(4) of the Income Tax Act submitted that the Director of assessee company replying to question no. 42 categorically stated that "We don't pay any salary in cash. All the appointment can be checked. It goes as per the decided salary which is mentioned in the appointment letter as well. She was hired on a salary of 75,000/- which is in per appointment letter as well, and not a single penny more. She is trying to take compensation as she has been told to leave the company. At times, the company has paid some amount to her in cash, when she was in need. However, this is not a regular practice. Hence I deny whatever she has said about herself and the other employees". Therefore no a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh in absence of any sustainable and reliable evidence but confirmed the addition on account of alleged cash payment to said two employees. We are also in agreement with the contention of ld. AR that in absence of providing cross examination on the said two employees whose statements have been relied by the Assessing Officer, such statements cannot be used against the assessee for making addition on account of part payment of salary in cash to the said two employees only on the basis whatsapp chats which has no evidentiary value in absence of other collaborative adverse material against the assessee showing part payment of salary in cash to the said two employees. 7. This is also pertinent to mention that the Assessing Officer has proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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