Held that section 153A gets triggered in case of search, assessments have to be made mandatorily by Assessing Officer. Since section 153A contains non obstante clause qua section 147 consequential requirement of issuing notice under section 143(2) before making assessment under section 147, would also not be warranted for completing assessment under section 153A. Thus, issuance of notice under section 143(2) is not a mandatory jurisdictional requirement for making assessment under section 153A so as to render assessment order null and void in its absence. There would be no legal impediment in making an addition, otherwise than on basis of any incriminating material found during search, in an assessment under section 153A for relevant year whose assessment was not pending on date of search. During assessment proceedings, Assessing Officer observed that assessee had shown sundry creditor with substantial amount. He thus, held that amount shown as sundry creditors was to be treated as unexplained as assessee failed to explain genuineness of transaction. Assessee contended that amount was received from creditor for sale of land, however, sale did not materialize and said amount was returned. Commissioner (Appeals) deleted additions on ground that no incriminating documents were found during search that would have bearing on additions. Accountant member held that the assessee had not submitted copies of bank statements and amount was claimed to be returned after a gap of three years that too after search. Since burden laid on assessee was not satisfied, Commissioner (Appeals) was not justified in deleting additions and matter was to be restored to Assessing Officer. [Matter remanded. (AY. 2011-12)