Allowing the appeal the Tribunal held   that the addition had been made under section 153A on the basis of statements of various parties obtained during the survey and search. Additions of unsecured loan had been made on the basis of entries in the regular books of account duly reflected in the assessee’s financial accounts. There was no reference to material found during the search in the additions made. Although in these cases the earlier assessments were not done under section 143(3) it was not the case of the Department that there was time for assessment under section 143(3) . These assessments were unabated. Therefore, the additions made in these assessment orders without reference to any incriminating material found during search were not sustainable.( AY.2008-09, 2009-10, 2011-12)