Delhi ITAT Quashes Penalty as WhatsApp Chats & Hawala Tokens Failed Section 65B Evidence Test

Gaurav Rakhecha Vs JCIT (ITAT Delhi) Delhi ITAT Tears Into “WhatsApp & Hawala Token” Assessments – Electronic Evidence Without Proper 65B Compliance Held Unreliable; ₹40 Lakh Penalty u/s 271DA Quashed In a significant ruling on the evidentiary value of digital records in income-tax proceedings, the Delhi ITAT quashed penalty proceedings under section 271DA after holding that the alleged electronic evidence relied upon by the department lacked legal admissibility and proper procedural safeguards. The case involved allegations that the assessee had received ₹40 lakh in cash thr...