Challenge Against Proceedings Initiated Under Section 153C of Income Tax Act Based on WhatsApp Chats Dismissed as Chats Were Corroborated: Rajasthan High Court

In an important ruling under the Income Tax Act 1961, the Rajasthan High Court dealt with the interpretation of Section 153C concerning search and seizure operations. The case revolves around the invocation of this section to assess or reassess the income of a third party (referred to as "other person") based on the evidence obtained from a search conducted on the Om Kothari Group. Background of the Case: The petitioner,…