The Hon’ble Delhi High Court while deciding an appeal involving questions relating to the scope of S. 153C of the Act observed that the Revenue was seeking to rely on three documents recovered during survey to justify the assumption of jurisdiction under S. 153C of the Act against the assessee. Two of them viz., the licence issued to the assessee by the DTCP and the letter issued by the DTCP permitting it to transfer such licence, have no relevance for the purposes of determining escapement of income of the assessee for the AYs in question. Consequently, even if those two documents can be said to ‘belong’ to the assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under S. 153C of the Act. Accordingly, the Court concluded that the question of law raised in the present appeals had already been settled by the earlier Division Bench of this Court in Kabul Chawla [2015] 61 taxmann.com 412 and Dreamcity Buildwell (P) Ltd. [2019] 110 taxmann.com 28. Accordingly, no substantial question of law arose for consideration in the present appeals. The same were accordingly dismissed.