New Delhi, Sept. 3 -- Can WhatsApp chats recovered from another person's mobile phone be enough for the Income Tax Department to treat Rs.10.52 lakh as an unexplained investment? The Pune bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of a taxpayer after finding that the Revenue had relied on WhatsApp data without establishing its authenticity through the prescribed requirements for electronic evidence.

The case concerned Rameshwar Fakirchand Totala, a practicing lawyer from Maharashtra, for assessment year 2020-21. The ITAT pronounced its order on 21 August 2026 in ITA No. 1303/PUN/2026.

The dispute originated from a search and seizure operation conducted on 30 November 2023 at the premises of the Manjeet Pride G...