WhatsApp Evidence Invalid Without Section 65B Compliance: Madras HC

Vetrivel Minerals Vs ACIT (Madras High Court)

The Madras High Court recently addressed challenges brought forth by Vetrivel Minerals and associated petitioners against assessment orders issued under Section 153A of the Income Tax Act. These orders, pertaining to assessment years 2013-14 through 2019-20, followed a search operation conducted on the VV group of companies in October 2018. The petitioners contended that the assessments were arbitrary, lacked independent application of mind, and crucially, violated principles of natural justice. They argued th

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