Tribunal held that  search on 13 th March 2015.  Documents prior to 1^st  June, 2015  are not belongs to the  assessee only allegation of information belongs to assessee. All assessment orders are quashed. Tribunal also held that  assessment u/s 153A can be made  only on the basis of material found during the course of search carried out against the assesee.  Search was conducted on 13^th March 2015 and prohibitory order was imposed on certain items. The limitation for passing the order was  31^st March, 2017, order was passed in the month of December  2017 is held to be barred by limitation. Prohibitory orders passed in connection with lockers cannot be used for extending the time for the assessment under section 153B of the Act. Order was quashed.    Materials discovered during search proceedings for period beyond six preceding assessment years can be used for invoking the provisions of section 147 of the Act. If recorded reasons do not match with actual addition,  no  addition can be made in the reassessment proceedings.  Interest free loans given to partners  it is not mandatory to charge interest  as per the partnership deed. Addition cannot be made on notional basis.  (AY. 2009-10 to 2015  16)