Assessee was engaged in business of share dealing and interest income.  Ordinal assessment was competed u/s.143(3).  Pursuant to search proceedings, notice was issued and assessment was completed by making addition u/s 68 of the Act in respect of share capital. Tribunal held that since no assessment was pending as on date of search and, addition made was without any reference to incriminating documents/papers seized during search, assessment made under section 153A was liable to be set aside. (AY. 2011-12)