Dismissing the appeal of the revenue the Tribunal held that without  any incriminating material found during search proceedings the addition cannot be made in respect of abated assessment . Followed , PCIT v. Abhisar Buildwell Pvt Ltd (2023)454 ITR 212/ 293 Taxman 141/ 332 CTR 385/ 225 DTR 105  (SC), PCIT v. Meeta Gutgutia  (2017) 82 taxmann.com 287 /395 ITR 526 ( Delhi)( HC), CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (2017) 79 taxmann.com 398 ( Bom)( HC).(ITA No 4215  to 4311 /M/ 2024 dt.14 -1 -2025) ( AY. 2013 -14 to 2018 -19)