Held that though the  search warrant was issued in the name of the assessee for opening the bank locker which was in the name of his father, keys of which were recovered from the residential premises of the assessee, issue of notice under s. 153A to the assessee is  valid. The assessee has submitted the source of fund utilised  for investment in shares  the AO is not justified in making addition under section 68/69C of the Act. Addition is deleted.  (AY. 2014-15)