Tribunal held that though the AO has made the addition in the hands of the assessee on the basis of documents found at the time of search in the premises of a third party, rigours of s. 153C are not attracted as the year under consideration is the search year; additions are required to be made by the AO within four corners of s. 143(3) of the Act.   The CIT(A) has deleted the addition on the wrong understanding that the requirements under s. 153C are required to be fulfilled. The order of the CIT(A) is set aside and the matter is remanded back to the CIT(A) to decide the issue afresh on merit.  Application of the assesse  for adjournment is rejected. Followed R.B Seth Jessarm Hosppital v. R.B Seth Awokman Union  (WP Np. 1960  of 2024 (Delhi)(HC)     (AY. 2010-11)