Allowing the appeal of the assessee the Tribunal held that ; On the basis of seized documents from office premises of group of companies in which assessee was a director, said material could not be used against the assessee . The assessment already deemed to have been completed for the assessment year 2009-10, which was unabated/concluded assessment, on the date of search, deserves to be undisturbed in the absence of any incriminating material found in the course of search and, accordingly, no fresh addition could be made thereon without the existence of any incriminating materials found in the course of search from the premises of the assessee. ( AY. 2009-10 , 2011-12)