Held that the time for initiating original scrutiny assessment under section 143(3), by issue of notice under section 143(2) of the Act, in this case had already lapsed on the date of search action, which meant that the original assessment in this case stood completed and not abated on the date of search. The matter was referred to the Departmental Valuation Officer after the search action at the premises of the assessee. However, no incriminating material whatsoever was found during the search action, which could have been stated to be a trigger point to refer the matter to the Departmental Valuation Officer. The reference to the Departmental Valuation Officer was not valid. That during the course of search, no incriminating material was found exhibiting unexplained investment by the assessee, and merely, on the basis of Departmental Valuation Officer’s report, the addition could not be made.  That the assessee-company’s business had not commenced and the construction of the building was done out of the capital invested by the shareholders and hence, there was no case of earning of any income, much less any income from undisclosed sources. Thus, the additions made in the case of the assessee could not be held to be justified and the same were accordingly ordered to be deleted.(AY. 2013-14, 2015-16, 2016-17)