Dismissing the appeal of the revenue the Court held that t merely because the special leave petition was pending in the Supreme Court that was no ground for not following the decision of the Delhi High Court. Further, the Supreme Court had dismissed the special leave petition of the Department confirming the view that invocation of S.  153A to reopen the concluded assessments for years earlier to the year of search was not justified in the absence of incriminating material being found during the course of search qua each such earlier assessment year. (AY.2008-09)