https://www.taxtmi.com/caselaws?id=768565 The Rajasthan HC upheld the validity of a notice issued under Section 153C of the Income Tax Act based on WhatsApp chats discovered during search operations. The court found that WhatsApp communications between parties regarding property transactions, containing specific details of cash payments and unaccounted money for plot purchases, constituted corroborated documentary evidence. The chats revealed code language for unrecorded transactions, on-money payments, and cash components in property deals. Combined with digital data extraction, employee statements under Section 131, and specific transaction details, the court determined the evidence was not vague and satisfied Section 153C requirements. The petition challenging the notice was dismissed. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768565 The Rajasthan HC upheld the validity of a notice issued under Section 153C of the Income Tax Act based on WhatsApp chats discovered during search operations. The court found that WhatsApp communications between parties regarding property transactions, containing specific details of cash payments and unaccounted money for plot purchases, constituted corroborated documentary evidence. The chats revealed code language for unrecorded transactions, on-money payments, and cash components in property deals. Combined with digital data extraction, employee statements under Section 131, and specific transaction details, the court determined the evidence was not vague and satisfied Section 153C requirements. The petition challenging the notice was dismissed. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768565