A Search u/s. 132 of the Act conducted on 20.04.2017. As on the date of search, no assessment proceedings were pending in the case of the assessee and the AO had made addition by disallowing 10% of expenses claimed in the P&L Account by stating that no vouchers / bills, etc. have been submitted and has further made addition of advances received from customers due to non-furnishing of confirmation letters, ledgers and necessary documentary evidences, addition u/s. 68 on account of unexplained cash credit being unsecured loans due to non-furnishing of any confirmation with ledgers. CIT (A) deleted the disallowances. On appeal the Tribunal held that since the case of the assessee is of completed assessment years and no pending proceedings as on the date of search, additions could not have been made without any incriminating material or documents found during the course of search. (AY.2011-12 and 2012-13)