Allowing the appeal of the assessee , where searched person being Secretary General of State Distilleries Association retracted from statement recorded during search that association collected sums from distilleries to make illegal payments to politicians/bureaucrats, in view of fact that assessee had no occasion to make alleged payment as it was not at all running its distillery, initiation of proceedings under section 153C was not justified. Tribunal also held that no document has been brought on record evidencing any such alleged payment to the politicians/bureaucrats and thus, the addition made by the Assessing Officer without any material and without discharging the burden deserves to be deleted.( AY. 2003-04 to 2006 -07)