Dismissing the appeal of the revenue the Court held that there were concurrent findings of fact to the effect that the additions made by the AO under S. 68 were not based on any incriminating document found or seized during the search action under S. 132 of the Act. Accordingly the assumption of jurisdiction under S. 153C by the AO  was not justified and deletion of addition is held to be valid. (AY. 2007-08)