Held that the Assessing Officer had made addition by merely relying on documents found during course of search conducted in third party premises. The Assessing Officer had not conducted any independent enquiry or made any efforts to corroborate said unaccounted cash transactions in respect of purchase and sale of shares and receipt of dividend, etc. with seized material. Further, seized material relied upon by Assessing Officer for making addition in hands of assessee did not have any reference to name of assessee. Addition was deleted. (AY.  2008-09 to 2011-12)