An information was received from Intelligence Wing of GST that a search and seizure operation was conducted by excise department upon assessee-company and also on residence of ex-president of company along with two other ex-employees. During search invoices of goods manufactured and sold by assessee were allegedly recovered from ex-director’s house and statements of ex-director’s and two ex-employees were also recorded. On basis of same, Assessing Officer concluded that assessee was suppressing its turnover by way of under-invoicing its sales, thus, there was alleged undisclosed sales and, accordingly, he made additions to income of assessee. On appeal the Tribunal held  that  during search proceedings, neither at premises of assessee nor from any other premises, any incriminating evidence with regard to undisclosed sales was found except invoices recovered from residence of ex-president and impugned additions were made solely on basis of same. Assessing Officer made impugned additions on basis of statements recorded from ex-employees and dealers at back of assessee and without giving assessee opportunity to cross-examine said statements from them. On facts  additions made to income of assessee on basis of above said material found and statements of ex-employees was unjustified and was  deleted. (AY. 2013-14 to 2017-18)