Dismissing the appeal of the Revenue the Court held that the Revenue had not placed on record any incriminating material which was found as a result of search conducted on assessee.  On date of search, admittedly, assessment with respect to relevant assessment year under consideration stood completed.  Therefore, since no assessment was pending for relevant year on date of search and no incriminating material was found during course of search, the Tribunal was justified in deleting the addition.(AY. 2011-12)