HC upheld the validity of a Section 153C notice based on ...

Digital Evidence Validates Tax Notice: WhatsApp Chats Confirm Unaccounted Cash Transactions Under Section 153C

April 9, 2025

Case Laws Income Tax HC

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.

View Source

← Previous Next →

HC upheld the validity of a Section 153C notice based on ...

Digital Evidence Validates Tax Notice: WhatsApp Chats Confirm Unaccounted Cash Transactions Under Section 153C

April 9, 2025

Case Laws Income Tax HC

You may also like:

The ITAT invalidated digital evidence seized during a search operation, specifically a pendrive, as inadmissible under Section 65B of the Indian Evidence Act. The...

The ITAT allowed the assessee's appeal, reversing additions made by the AO. The Tribunal held that the LTCG from Pine Animation Ltd shares was genuine, as the assessee...

Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

The assessee denied the entries representing unaccounted cash expenditure, stating they were merely MIS reports for discussion purposes, containing approximate project...

ITAT ruled on multiple issues in a tax assessment case. The Tribunal allowed 60% expenditure deduction against unaccounted cash receipts from spent solvents/scrap sales,...

Addition made u/s 69C of the Income Tax Act for alleged cash payments based on a WhatsApp message and statement of a third party. The key points are: The WhatsApp...

Assessee's unaccounted sales were estimated based on notebooks, diaries, and WhatsApp conversations. Only real income can be taxed. While unaccounted sales existed,...

Applicability of provisions of Section 40A(3) in respect of unaccounted business expenses incurred in cash - Admittedly, the seized document contains unaccounted income...

Unaccounted deposits to attract 50% tax, 4 yr lock-in period - However, a higher 90 per cent tax and penalty could be imposed if assessees do not declare the unaccounted...

On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized...

Cash deposits made post demonetization represented unaccounted income of the assessee qua AY 2017-2018 - Having regard to the extensive material which has been examined...

Initiation of CIRP - Whether the WhatsApp conversation between the Parties can be admitted as evidence? - The proof of service through electronic mode would not form...

Detention order challenged due to non-supply of relevant WhatsApp chats, which were part of the evidence relied upon by the detaining authority. The High Court Division...

CIRP proceedings - NCLT admitted the application - dispute was existing or not - There is no quarrel with the law laid down by this Tribunal that the electronic evidence...

Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

Quick Updates: