Held, that  the  assessment year did not abate and the disallowance was not based on any incriminating material found in relation thereto in the course of search. The Assessing Officer had made the addition on reappraisal of the claim made in the return, which had been accepted in the original assessment under section 143(3) of the Act. In the absence of any incriminating material to justify the addition, the disallowance could not have been legally made in the unabated assessment year.   Held that the additional ground of the assessee raising a fresh claim for deduction of loss incurred at the special economic zone unit while computing book profits under section 115JB of the Act for the assessment year 2010-11 for which the assessment had not abated, could not be entertained. Assessments for years for which assessments abate the assessee can lodge new claim not made in regular return of income. Tribunal also held that merely on the basis  of statement  addition cannot be made, if assessee shows he was wrong on facts he admitted.     (AY.2009-10 to 2012-13, 2014-15)