Assessee is a Proprietor of concern in the name of Amrut Jewellers.  A search u/s 132 was conducted at the Rajkot Airport in the case of one Shri Suresh Kumar of the Jay Mata Di Air Services and one Shri Jagdish Prashad of the Bright Courier.   Based on the search notice u/s 153C was served on the assessee. The assessee challenged the said notice by filing writ before High Court. Dismissing the petition the Court held that in satisfaction note, it was recorded that version put forth by searched persons that gold being given to them for job work was found not correct. Further, there was complete failure on part of the persons  searched producing Forms 402 and 403 respectively of GST which was a statutory requirement for inter-State transfer of goods for job work or sales. Court observed that the materials collected at the time of the search at the airport falls within the ambit of the expression ‘belongs to’ or ‘pertains to’ or ‘relates to’.  Accordingly held that proceedings initiated against assessee under section 153C was justified. (AYs. 2012-13 to 2017-18)