Rajasthan High Court Upholds Income Tax Proceedings Based on Corroborated WhatsApp Chats

The Rajasthan High Court dismissed a petition challenging the initiation of proceedings under Section 153C of the Income Tax Act, 1961, which was based on certain WhatsApp chats.

The Court ruled that when such chats are corroborated by specific transactions, they qualify as "other documents" under Section 153C.

In this case, the chats were supported by images of an unaccounted cashbook and employee statements.

Emphasizing the need for strict interpretation of Section 153C, the Court found the evidence sufficiently specific to justify proceedings against the petitioner and thus upheld the notice.