High Court held that section 153C would apply only to such Assessment Years where jurisdictional Assessing Officer is satisfied and has incriminating material for those Assessment Years and which may be concerned with disclosed and undisclosed income. High Court also held that it is only once Assessing Officer of non-searched entity is satisfied that material coming into its possession is likely to “have a bearing on determination of total income” that a notice under section 153C would be issued and abatement would thus be a necessary corollary of that notice.  High Court further held that since in instant case section 153C was invoked in respect of Assessment Years for which no incriminating material had been gathered or obtained and satisfaction notes also failed to record any reasons as to how material discovered and pertaining to a particular Assessment Year was likely to “have a bearing on determination of total income” for year which was sought to be abated or reopened in terms of impugned notices, in such circumstances, proceedings initiated under section 153C would not sustain and  notice was to be quashed.  SLP filed by revenue against  order of High Court was to be dismissed on account of delay of 161  and 269 days and also on account of merits. (AY. 2013-14 to 2020-21)