Section 132, 132(4) & 153C of the Income Tax Act, 1961 — Search and Seizure — Assessment — The onus was on the Department to show that the incriminating material or documents recovered at the time of Search belonged to the assessee. it was not enough for the Department to show that the documents either pertained to assessee or contain information that related to the assessee. The jurisdictional requirement of section 153C as it stood at the relevant time was not met as the statement made by the searched party during search and survey proceedings was not a document that "belonged" to the assessee while it contained information that "related" to the assessee, it could not be said to be a document that "belonged" to the assessee — Principal Commissioner of income tax vs. Dreamcity Buildwell P. ltd. [2019] 417 ITR 617 (Delhi)