The Hon’ble Tribunal held that the additions under Section 153A cannot be made in an unabated assessment year without incriminating material found during the search of the assessee. Further that the documents used for making additions were seized from third parties, not from the premises of the assessee. Moreover, the proper legal recourse for using documents seized from third parties was to proceed under Section 153C. The Hon’ble Tribunal relied on the Supreme Court’s decision in PCIT v. Abhisar Buildwell Pvt.  Ltd.(2023) 454 ITR 212 / 149 taxmann.com 399(SC) to ratify that no addition could have been made in an unabated assessment year without incriminating material found during the search.  (AY. 2012-13)