The ITAT held that there was no perversity in the finding of the CIT(A) and noted the fact that the time limit to issue a notice u/s 143(2) had expired. The ITAT also observed that in the case of PCIT v. Saumya Construction P. Ltd. (2016) 387 ITR 0529 (Guj)(HC)  the High Court has held that in the case of search, the concluded assessment could be disturbed only to the extent of incriminating material. The ITAT noticed that the revenue has not showed as to how the additions made by the AO and deleted by the CIT(A) were based on the incriminating material except mentioning the revenue has not accepted the decision of the Gujarat High Court. On the observation, the ITAT dismissed the appeal of the revenue. IT(SS)A.No.245/Ahd/2017, 86/Ahd/2018 & ITA No.716/Ahd/2018; Bench “B”, dated 24/03/2023 (AY. : 2012-13, 2013-14, 2014-15)