During search conducted at premises of PKI group of cases with whom assessee was involved in transactions of sale and purchase in ordinary course of business, certain documents were found and seized .  A notice under S.  153A was issued against assessee . Subsequently, Assessing Officer completed assessment making various additions/disallowances to income of assessee   Order of the AO was affirmed by the CIT (A) . On appeal the appellate Tribunal held that no evidence was stated to be found at search of assessee to suggest existence of any undisclosed income .Revenue had failed to rebut factual assertions of assessee towards non-discovery of incriminating material at time of search – Additions were made by AO solely  on basis of some tax evasion petition found at a much later stage post search  .Accordingly additions/disallowances made by AO were  clearly beyond scope of authority vested under S.  153A owing to absence of any incriminating material or evidence found during search and, thus, same was to be set aside .  (AY . 2009-10 to 2015-16)