The Tribunal while dismissing the appeal of the revenue held that, the time limit for issue of notice u/s. 143(2) and completion of the assessment had already lapsed as on the date of the search. The additions made were not based on incriminating material found during the course of search but on record not related to material found during the search. In such a situation, the additions made were beyond the scope of proceedings u/s.153A. The Additions have to be made only on the basis of the seized material. Hence, addition made by the AO is not sustainable. (AY. 2011-12, 2012-13)