Working papers of the client stored in the hard disk of the CA can not be said to be belonging to the his assessee. They are property of Chartered Accountant and hence do not “belong to” his client, hence no proceedings against the client of the CA u/s 153C can be undertaken on the basis of such evidence. Delhi High Court Judgement in RRJ Securities Ltd [2015] 62 taxmann.com 391 (Delhi) 30-10-2015 .However this finding of the Court may not sustain post 01-06-2015, scenario , where the words “belong to” have been replaced by “pertain to” and “relates to” by Finance Act 2015.