Held that  cash discovered not related to year in question and  declaration under Pradhan Mantri Garib Kalyan Yojana not in relation to any specific assessment year  hence  cannot be  relied on for making addition.  Satisfaction note not fulfilling conditions for years beyond six years prior to search hence the  assessments for those years invalid.  Final accounts prepared by Special Auditor to be taken into consideration and addition can be made only on basis of  incriminating materials found during search . No scope for estimation of  undisclosed income on ad-hoc basis by extrapolation for any year . Incriminating materials qua each assessment year is mandatory . Purchase from farmers and agricultural market produce committee through bought notes ,no question of  treating as bogus purchases for want of  documents .  Reliance on statements recorded under mistake and retracted cannot be relied on  hence the   additions is  not sustainable. Evidence collected during course of  search proving entities were separate legal entities and complied with all statutory laws  addition is uncalled for. Failure to provide details of  working of  unaccounted expenditure  additions is  not sustainable .   Regular income in return filed subsequent to search . Net profit according to unaudited seized account cannot be taxed once again in assessment as undisclosed income .  Unregistered agreement of sale between two companies found in search of  premises of  one of  them. Assessee  is not party to agreement nor signing it as authorised signatory.  Company separate legal entity hence the   transactions of  company not to be considered for taxation in hands of  assessee as no case made out for lifting corporate veil. Interest on borrowed capital is allowable as deduction. Cash balance as per books of account , addition cannot be made as unaccounted cash . Loose sheet found in search not containing noting with regard to certain sum .No Evidence found during search regarding receipt of  cash or  undisclosed investment or  asset  Assessee disclosing details of  demonetised currency deposited in bank and source and taxability of  demonetised currency considered in assessment . Enhancement not warranted . (AY.2009-10 to 2019-20)