AO made addition under section 69 on the basis of certain papers which according to him showed that the assessee was the owner of bank accounts with HSBC in Switzerland. Held that the addition was to be deleted since the said papers were not found in the course of the search and in the absence of any incriminating material found in the course of a search, no addition could be made in the assessment for a year which was unabated. Further held that in any event the papers did not show that any deposits were made in the given assessment years, which is a pre-requisite for S. 69. (AY. 2006-07 to 2012-13)