Assessment u/s. 153C quashed due to lack of jurisdiction

Sonu Dusad Vs DCIT (ITAT Jaipur) ITAT Jaipur held that assessment under section 153C of the Income Tax Act stands quashed due to lack of jurisdiction since there was no transfer of the case of the assessee from Delhi to Jaipur. Facts- Post search operation, AO determined on-money payment of Rs. 1,42,50,000/-. AO while making the addition noted that the amount paid through banking channel was also found verifiable from the bank entries dated 30.05.2023, 25.05.2014, 30.11.20.5 12.04.2017 & 30.06.2017. Hence, he inferred that the data recovered from the whatsapp chats during the search cannot...