Tribunal held that no addition can be made  in case of completed or abated assessments in absence of incriminating material.Relied on   CIT vv. Continental Warehousing Corporation Ltd. (2015) 374 ITR 645 (Bom)(HC)  and CIT v.  Gurinder Singh Bawa (2016] 386 ITR 483/ (2017) 70 taxmann.com 398 (Bom)(HC)  where in it was categorically held that when the assessments are abated (concluded) as on the date of search, the addition in such assessments has to be restricted only to the incriminating material found during the search proceedings. In the case of the assessee, the time limit to issue notice u/s. 143(2) was passed as on the date of search and therefore the assessments were considered to be abated. The ITAT also referred and relied upon the recent decision of Supreme Court in case of PCIT v. Abhisar Buildwell P Ltd (2023] 294 Taxman 70 (SC) wherein the Apex Court held that it is in complete agreement with the decision of various High courts taking the view that no addition can be made in respect of completed assessments in absence of incriminating material. (ITA Nos: 904-905-573/Mum/2023 & C.O. No. 107-108/Mum/2022).