Held that the Tribunal cannot examine the legality of the search once the warrant and Panchnama were drawn on the assesse. When no incriminating material was found in respect of un-abated and concluded assessments, addition can not be made.  Revenue authorities have not demonstrated that the entries in the diary found at the residential premises of the director of the assessee-company, who is also a director of the other companies, relate to the assessee-company and there being no corroborative material to link the said entries with the assessee-company, the addition is not sustainable on the basis of said entries.   Followed CIT v. Abhisar Buildwell (P) Ltd. (2023) 332 CTR 385(SC). (AY. 2011-12 to 2012-13)