Allowing the petition the court held that the considered as incriminating material having a bearing on the assessee’s income for the financial year 2017-2018 relevant to the assessment year 2018-2019. The jurisdictional condition was not satisfied since the search had not yielded any incriminating material, which could confer jurisdiction to the Assessing Officer to issue a notice under section 153C in respect of the assessment year 2018-2019. Since no incriminating material whatsoever was found in respect of the assessee’s income for the financial year 2017-2018 relevant to the assessment year 2018-2019, the notice issued under section 153C and the assessment order were set aside.(AY. 2018-19)