Pursuant to search proceedings, notices under section 153C were issued to the assessee on the basis of a singular satisfaction note alleging cash payments in respect of immovable properties purchased in the name of the assessee’s wife. The Court held that the seized material related to financial year 2013-14 relevant to AY 2014-15 and had no bearing on determination of income of the assessee for AYs 2015-16 to 2020-21. Section 153C mandates that the Assessing Officer must be satisfied that seized documents have a bearing on determination of total income of the other person for the relevant assessment year; mere reference or relation to the assessee is insufficient. Since no incriminating material pertaining to the relevant assessment years was found, assumption of jurisdiction under section 153C was unsustainable. Accordingly, the impugned notices and consequential proceedings were quashed. Reliance was placed on CIT v. Sinhgad Technical Education Society (2017) 387 ITR 344/ 297 CTR 441  (SC)  CIT v. Abhisar Buildwell (P.) Ltd. (2023)454 ITR 212/  332 CTR  385 (SC) and CIT v. Kabul Chawla  (2015) 281 CTR  45 (2016) 380 ITR 573  (Delhi) (HC)   (AY. 2015-16 to 2020-21).