Held that  addition cannot be in block assessment solely on the basis of the statement recorded during search. Such a statement cannot be treated as incriminating material found during search. Only on the basis of dumb document and mere statement recorded during search cannot be treated as incriminating document for making addition in a search case. Relied, CIT v. Mantri Share Brokers P. Ltd. [2018 405 ITR 24 (SC)(St)   AY.2021-22)