Affirming the order of the Assessing Officer the  Appellate Tribunal held that where the assessee had filed original return after date of search, Assessing Officer had jurisdiction to make additions in assessment order under section 153A, regardless of whether any incriminating materials were found/seized in course of search action under section 132.   Since assessee failed to explain sources, Assessing Officer treated source of cash deposits in bank accounts as being unexplained and made additions on account of unexplained credit-Before Commissioner (Appeals), assessee claimed that above amounts were received from his father who had made heavy withdrawals of cash during year under consideration. Commissioner (Appeals) held that if assessee’s plea that sources of deposits in his as well as his son’s bank account was out of withdrawals made by his father was accepted, then in that event his father with whom assessee was staying, was left with no sources to meet household expenses from April, 2006 to November, 2006, accordingly up held the addition. Appellate Tribunal also affirmed the order of CIT (A).  (AY. 2007-08)