Allowing the appeal the Tribunal held that the search leading to seizure of incriminating documents took place on September 10, 2015 and therefore, the provisions of section 153C as amended with effect from June 1, 2015 were applicable to the facts of the case. The seized document, undisputedly pertained to the assessee and formed the very basis for making additions in the hands of the assessee. In view of the foregoing, the provisions of section 153C of the Act were applicable and the Assessing Officer was not justified in framing the assessment under section 143(3) read with section 147. Hence, the assessment framed under section 143(3) read with section 147, was liable to be cancelled. Followed  V. L. Khandge v. ITO (I. T. A. Nos. 1971/Pune/2014 dated April 24, 2018). As regards addition as cash credits merely on the basis of dumb document found in the premises of third party without giving an opportunity of cross examination addition cannot be made. (AYs. 2010-11 to 2013-14)