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of HC upheld the validity of a Section 153C notice based on WhatsApp chat evidence. The court determined that the digital communications constituted corroborative documentation of unaccounted cash transactions between connected parties. The WhatsApp chats provided specific details about plot purchases, cash payments, and financial transactions. Digital evidence from mobile devices, laptops, and personal computers, supplemented by employee statements, substantiated the investigative findings. The court found the evidence sufficiently precise and not vague, thereby rejecting the petitioner's challenge to the notice. Consequently, the court declined to grant any relief to the petitioner, affirming the tax authority's actions as legally sound.
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