Court held that the assessee admittedly had a direct connection with the premises searched, the documents recovered during the search necessitated initiation of action under section 153A, read with section 153C of the Income-tax Act, 1961, and that therefore the proceedings were valid ; and (b) that the burden of proving that the amount was agricultural income was on the assessee. That it was clear from the findings recorded by the authorities that the assessment of the amount as undisclosed income was justified, and that therefore no question of law arose. Order of Tribunal is affirmed. SLP of assesseee is dismissed.    (AY.2004-05 to 2009-10)