Section 153C Proceedings based on specific WhatsApp chats justified: Rajasthan HC

Giriraj Pugalia Vs ACIT (Rajasthan High Court) Rajasthan High Court held that initiation of proceedings under section 153C of the Income Tax Act based on WhatsApp chats with specific inputs cannot be said to be vague or hit by the strict parameters of Section 153C of the Income Tax Act. Facts- Petitioner was served notice dated 16.06.2023 u/s. 153C of the Income Tax Act based on the search and seizure action conducted upon Om Kothari Group. Notably, the satisfaction note indicated that during the course of search proceedings, it came to the notice that there were certain WhatsApp chats betwee...