A search and seizure action under section 132(1) was carried out in the case of certain persons. During the search, cash and jewellery, and incriminating documents containing cash transactions pertaining to the said person were found and seized  Assessing Officer came to the conclusion that digital evidence obtained in the course of that search pertained to or related to assessee and thus, same likely to have a bearing on determination of the income of that individual. Assessing Officer proceeded to draw proceedings referable to section 153C. On writ, the assessee contended that action under section 153C must be premised upon some connection between searched and non-searched entity. Action under section 153C is premised solely on discovery of incriminating material, which is likely to have an impact or bearing on assessed income of a non-searched entity. The statute neither required nor obliged the Assessing Officer of the other person to find or uncover a relationship or an association between a searched and a non-searched person. The writ petition was dismissed. (AY. 2015 016 to 2021-22)