Allowing the petition the Court held that  the order did not refer to any document unearthed during the course of the search conducted under section 132. Therefore, the assumption of jurisdiction under section 153A for assessment of the assessment year 2015-16 was without legal basis. The panchanama of the search proceedings unambiguously showed that nothing incriminating was recovered in the course of the search. The assessment order and the consequential demand notice under section 156 were set aside. (AY. 2015-16)