The assessee’s assessment under section 153C was framed pursuant to documents allegedly found during a search conducted on a third party. The Tribunal called upon the Department to produce the satisfaction note and incriminating material forming the basis of assumption of jurisdiction. As neither the satisfaction note nor any incriminating document relating to the assessee was produced, and the addition was made only on the basis of valuation disclosed in the return of income, the Tribunal held that the mandatory jurisdictional requirements of section 153C were not fulfilled. Accordingly, the assessment and the addition were held to be unsustainable. (AY. 2018-19).