The Assessing Officer made additions under section 153A on the basis of incriminating documents seized during the search of another person relating to alleged cash receipts of the assessee. The Tribunal held that where the incriminating material belongs to or relates to another person, the proper course is to invoke section 153C after recording the requisite satisfaction. Material seized from a third party cannot form the basis of an assessment under section 153A in the absence of incriminating material found during the search of the assessee. The addition was therefore rightly deleted. (AY. 2013-14 to 2015-16)