Delhi HC Quashes Section 153C Notices, Rules WhatsApp Evidence Irrelevant

Ishita Varshney Jain Vs ACIT (Delhi High Court) Delhi High Court recently addressed a petition filed by Ishita Varshney Jain challenging notices issued against her under Section 153C of the Income Tax Act, 1961. The notices, dated October 18, 2023, pertained to assessment years 2015-16 through 2021-22. Ms. Jain contended that these notices were issued without proper jurisdiction, arguing that no incriminating material belonging to her or containing information specifically related to her was discovered during any search operation conducted under Section 132 or requisition under Section 132A of...