https://www.taxtmi.com/caselaws?id=788974 Search assessments based principally on screenshots, WhatsApp chats and images from seized mobile devices require reliable proof of authenticity, an unbroken chain of custody, and proper digital-evidence handling; absent such corroboration from books, documents or other physical evidence, the material may lack sufficient evidentiary credibility to sustain additions. Prior approval under section 153D must also show independent application of mind to each draft assessment and the material relied upon; a bare or mechanical sanction is inadequate and invalid. The note therefore emphasises that electronically driven additions and approvals must satisfy both evidentiary reliability and statutory scrutiny. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788974 Search assessments based principally on screenshots, WhatsApp chats and images from seized mobile devices require reliable proof of authenticity, an unbroken chain of custody, and proper digital-evidence handling; absent such corroboration from books, documents or other physical evidence, the material may lack sufficient evidentiary credibility to sustain additions. Prior approval under section 153D must also show independent application of mind to each draft assessment and the material relied upon; a bare or mechanical sanction is inadequate and invalid. The note therefore emphasises that electronically driven additions and approvals must satisfy both evidentiary reliability and statutory scrutiny. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788974