Income Tax Act | Rajasthan HC Dismisses Challenge Against Proceedings Initiated U/S 153C Based On WhatsApp Chats, Says Chats Had Been Corroborated

The Rajasthan High Court addressed the admissibility of WhatsApp chats as evidence in proceedings under Section 153C of the Income Tax Act. The court's ruling likely clarifies the conditions under which electronic communications like WhatsApp messages can be considered relevant and admissible in tax assessments related to undisclosed income of persons other than the one searched. This decision has implications for how digital evidence is treated in tax litigation.