Dismissing the appeals of the revenue the Court held that  in respect of completed assessments or unabated assessments, no addition could be made by the Assessing Officer in the assessment under section 153C in the absence of any incriminating material found during the course of search of the searched party under section 132 or requisition under section 132A. However, it was clarified that the completed or unabated assessments could be reopened by the Assessing Officer in exercise of the powers under section 147 or 148 of the Act subject to fulfilment of conditions as envisaged under these provisions and as might be permissible in law.