Assessee and revenue filed appeals against the order of Tribunal  in respect and addition and also challenging the validity of the search proceeding  . Tribunal up held the addition  though the name of the assessee was not mentioned in the search warrant  on the ground that the assessee   was physically present at premises of firm when search was conducted  and he was actively involved in affairs of firm and continued to manage its affairs . Tribunal also noticed that materials were seized from premises, which would substantiate allegations made against assessee firm, so as to proceed against firm under provisions of Act .  Tribunal  upheld validity of search proceedings  and also certain additions .  (AY. 1992 -93, 1993 -94 )