Pursuant to search the Assessing Officer in assessment year 2006-07 held that the assessee had not declared Swiss bank account in his return of income and funds of this account were also not disclosed by assessee. The Assessing Officer passed assessment order on basis of information received and made addition of amount lying in bank account maintained with HSBC, Geneva, Switzerland for assessment year 2006-07 and interest on deposit for subsequent years.  On appeal the assessee had placed on record letter dated 26-6-2015 issued by Swiss Competent Authority addressed to Government of India in which it was specifically mentioned that information as required could be provided from 1-4-2011, as prior years were not covered by temporal scope of article 26 of amended DTAA between India and Switzerland. The Tribunal held that as the Swiss Authorities had not provided any information to revenue Authorities in India about assessee’s bank account with HSBC, Geneva, Switzerland for assessment years under appeals and there was no incriminating material available on record to make any addition in any assessment years against assessee. Addition was deleted. (AY. 2006-07 to 2011-12)