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34. The satisfaction threshold in section 153C is “have a bearing on the determination of the total income”. This phrase indicates that the assessing officer should conclude that the materials are relevant for or warrant consideration for or could play a role in the determination of the total income of the assessee for the block period. Given both the satisfaction threshold and context (i.e. pre-requisite to issue notice and set the ball in motion as regards assessment or re-assessment), at this stage, exhaustive examination of materials is not warranted. Scrutiny cannot, however, be cursory because such scrutiny is likely to be inadequate to determine whether the materials have a bearing on the determination of total income for the relevant assessment periods and, more importantly, would result in needless https://www.mhc.tn.gov.in/judis  hardship to the assessee concerned. Thus, reasonable but non-exhaustive scrutiny is envisaged.