Allowing the appeal the Tribunal held that no documents relating to agricultural land taken on lease having been found during the course of search, no addition should have been made in absence of any incriminating material found during the course of search relating to agriculture income. The Assessing Officer had not made any specific reference to the incriminating material found during the search in respect of the additions made by him. Thus, the assessments, so framed, were bad in law and were to be quashed. (AY. 2001-02 to 2007-08)