Under Section 153C the Madras High Court rules that the examination is on the grounds of related documents or evidence found through the search.
The taxpayer is the owner of S.R.Trust which is the enrolled trust who does charity. Under section 132 a search was done in November 2014 with respect to the managing trustee of the taxpayer which is developed and is controlling the hospital at Madurai.
Following that, the search action was done with the case of one who has been said to be the supplier in the hospital for medical 
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“The Department was of the prima facie view pursuant to the search that the funds were siphoned off through the said, Mr.T.John Rajasekhar allegedly resorting to a huge inflation of expenses through salaries paid to staff members by transfer of funds to the bank accounts of the employees as if salaries were paid to them”.
On the grounds of captured credentials under section 153 of the act, notice is being circulated for the case of the taxpayer’s trust in the assessment years. Under section 143(3) read with Section 153C of the Act for the years the investigation gets finished before consideration.
As unsatisfied by the litigations made through the assessing officer the taxpayer has chosen to appeal to CIT(A) who through the common order has permitted the appeals furnished by the taxpayers. Revenue furnished by the appeal against the order of the authority in which it is ruled that the officer must not think the jurisdiction stated beneath Section 153C of the Act.
Within the absence of any related credentials or evidence throughout the search operation against the taxpayers under section 132 of the Act and for this case the taxpayers under the provisions of Section 153C of the Act shall not be pretended said the two judges T.S. Sivangananam and Justice Pushpa Sathyanarayan while stating the decision of the authority
