Held that AO recorded in the satisfaction note that the incriminating material found during the search needs to be verified/examined from the regular books of account of the assessee during the assessment proceedings, this is absolutely general and casual recording of satisfaction; since there is no recording of details of escapement of income or quantification of escapement of income or any reference to the specific assessment year, the recording of satisfaction is not as per the requirement of law and therefore, the entire assessment under s. 153C is vitiated and bad in law. Tribunal also held that the assessee, having cancelled the original agreement made with Ghanshyam Gupta for the purchase of land and eventually purchased the land directly from the farmers at a lower rate, the impugned addition made by the AO on the basis of a copy of the agreement found during the search of Ghanshyam Gupta is not sustainable. (AY. 2012-13)