INCOME TAX3 Sept 2026
Income Tax notice based on third-party WhatsApp chats? Pune ITAT explains why ₹10.52 lakh addition was deleted | Mint
The Pune bench of the Income Tax Appellate Tribunal (ITAT) cancelled a ₹10.52 lakh addition based only on WhatsApp chats from another person's phone. The tax department had called it an unexplained investment. The tribunal found the electronic evidence was not authenticated as the law requires, and there was no independent proof. Taxpayers facing similar digital evidence can take some relief.
Key Statutory Highlights
- The Pune ITAT deleted a ₹10.52 lakh addition made under Section 69 of the Income-tax Act as unexplained investment.
- The entire addition was based on WhatsApp chats recovered from the mobile phone of a third party, Prakash Motwani.
- The Revenue did not provide the required Section 65B certificate for electronic evidence or show compliance with Section 79A of the Information Technology Act, and no independent evidence existed.
Actionable Advice for Taxpayers / Founders:If the income tax department uses WhatsApp chats or other digital records against you, ask for authenticated copies and check whether the mandatory certificate under the Evidence Act exists before accepting any addition. If not, challenge it in appeal.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief passed the displayed source checks. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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