Dismissing the appeal of the Revenue the Court held that the Commissioner (Appeals) and the Tribunal had given concurrent findings of fact that no incriminating material had been found during the search. The Tribunal also recorded that the case of the assessee was one of non-abated assessment. In fact, the Assessing Officer in his remand report filed before the Commissioner (Appeals) admitted that no documents were found or seized during the course of search nor was there any admission by the assessee. The addition under section 153A was not valid.(AY.2009-10)