Held that the Assessing Officer can proceed only on the basis of incriminating material which has a bearing on determination of the total income of such other person. Nowhere in the satisfaction note it had been mentioned that the description of shares related to alleged business of providing accommodation entries by the assessee. The additions and disallowance, without any incriminating material found during the course of search, could not validate the assessment orders framed under section 153C of the Act. The assessment order is quashed. (AY.2013-14 to 2016-17)