During search and survey operations conducted in the cases of third parties, incriminating documents and electronic data specifically referred to the assessee and reflected unaccounted cash transactions. The assessee failed to respond to notices issued under sections 153C and 142(1) or explain the seized material. The Tribunal held that the vouchers and seized documents maintained in the ordinary course of business constituted reliable evidence and mere denial without supporting material could not dislodge the additions. The addition under section 69A was accordingly upheld. The Assessing Officer made additions under section 69C on the basis of payment vouchers and electronic records seized during search proceedings. The Tribunal held that the assessee neither challenged the evidentiary value of the seized documents nor furnished any explanation before the Assessing Officer. Since the additions were supported by contemporaneous business records and corroborative statements recorded under section 132(4), the Commissioner (Appeals) was not justified in deleting them. The assessment order was restored.  The Tribunal held that after the amendment to section 153C with effect from 1 June 2015, proceedings can be initiated where the Assessing Officer is satisfied that seized documents pertain to or contain information relating to a person other than the searched person. Since the assessee failed to establish absence of the requisite satisfaction and the seized material clearly related to the assessee, the proceedings under section 153C were held to be valid.   (AY. 2018-19, 2019-20).