Allowing the petition the Court held that in cases of the person other than on whom search was conducted but material belonging or relating such person was seized or requisition, the AO has to proceed under s. 153C. The two pre-requisites are that the AO dealing with the assessee on whom search was conducted or requisition made, being satisfied that seized material belongs or relates to other assessee shall hand over it to AO having jurisdiction of such assessee. Thereafter, the satisfaction of AO receiving the seized material that the material handed over has a bearing for determination of total income of such other person for the relevant preceding years. On fulfillment of twin conditions the AO shall proceed in accordance with the provisions of S. 153A.  Provisions of section 153A to 153D have prevalence over the regular provisions  for  assessment or reassessment or reassessment under section 143 and 147/ 148. Once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted, S. 153C is to be resorted to  notices issued under section. 148 and orders are quashed.     (AY.  2014-15)