Held that when no incriminating material was found,addition cannot be made merely on basis of book entries already disclosed to Department. Tribunal also held that when a warrant of authorisation had been issued in the name of the assessee and a panchnama had also been duly drawn. Hence, it could not be said that no search had been conducted. The Commissioner (Appeals) had fallen into error to that extent..(AY.2009-10, 2011-12, 2012-13)