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Income Tax notice based on third-party WhatsApp chats? Pune ITAT explains why ₹10.52 lakh addition was deleted
Mint 1 hr ago·3 Sept 2026, 4:09 am
The Pune Income Tax Appellate Tribunal recently ruled in favor of a taxpayer, deleting a demand of ₹10.52 lakh for unexplained investments. The tax department had based this addition on electronic evidence, specifically WhatsApp chats recovered from a third party's mobile phone. The tribunal found that the tax authorities failed to properly authenticate the electronic data, meaning it could not be relied upon to prove the taxpayer's involvement or the source of the funds.
This decision highlights a critical issue for investors: the legal standards for accepting digital evidence. While the tribunal accepted the chats as evidence, it emphasized that they must be properly authenticated to be valid. For investors, this serves as a reminder to maintain clear records and ensure their own digital communications are secure. It also suggests that tax authorities face challenges in proving guilt based solely on recovered electronic data without proper verification.
Excerpt from Mint
The Pune ITAT deleted a ₹ 10.52 lakh unexplained investment addition after the tax department relied on WhatsApp chats recovered from a third party’s mobile phone. The tribunal found that the electronic evidence lacked the required authentication to sustain the tax demand. Can WhatsApp chats recovered from another…Read the original at Mint
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