Dismissing the appeal of the department, the Court held that the assessment is confined to section 153A and consequently the significance of the incriminating material found in the course of the search alone would be the basis for any additions to the income. As the pen-drive was an article which was not recovered in the course of the search but constituted material which had been obtained by the Department through the exchange of information route, it would not constitute incriminating material. Additions cannot be made relying on such data on the pen drive.(AY. 2007-08)