During the course of search proceedings a draft  agreement on the WhatsApp of the mobile of shri Alkesh Patel the partner of the firm was found where in the sale consideration was shown much higher than the actual sale consideration shown in the registered sale agreement . The Assessing Officer  computed the capital gain on the basis of rough draft agreement on the basis of agreement found on the  WhatsApp  of the partner . CIT(A) affirmed the order of the Assessing Officer .On appeal the Tribunal held that the Assessing Officer has not supported his finding  with any corroborative and conclusive evidence in spite of the fact that on mobile whatsApp it was  stated that the same was a rough draft proposal . Neither any independent verification from the broker , buyers , nor the Assessing Officer has obtained any independent sources i. e. DVO . Accordingly the Tribunal deleted the addition .    ( ITA No. 7332 /Mum/ 2018 dt . 30 -1 -2023 )( AY. 2014 -15