A search was carried out in the case of a real estate broker, in which a document was seized showing that the Assessee had purchased a property in a shopping mall. The AO initiated assessment proceedings against the Assessee under section 153C. Thereafter, the AO made the addition to the income of the Assessee based on the contents and the words of the seized documents. The Tribunal held that additions made by Assessing Officer were erroneous, based on a seized document alone, without any further investigations, made additions and passed impugned assessment order. The High Court affirming the finding of the Tribunal held that the  addition was  made based on a single document whose genuineness itself was in doubt was rightly deleted by  the Tribunal. (AY. 2007-08)