Dismissing the appeals the Court held that assessments for the assessment years 2008-09, 2009-10 and 2010-11 had attained finality prior to the date of search and no incriminating documents or materials had been found and seized at the time of search under section 132. Consequently, no additions could be made under section 153A since these assessments had not abated. The returns filed had been duly accepted and intimation under section 143(1) had been issued. Neither notices under section 143(2) nor reassessment notices under section 148 had been issued.  Order of Tribunal affirmed. Followed CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi)(HC), CIT v. Continental Warehousing Corporation (Nhava Sheva)Ltd  (2015) 374 ITRR 645 (Bom)(HC)  (AY.2008-09, 2009-10 and 2010-11)