Allowing the appeal the Hon’ble court has held that the revenue did not secure any incriminating material qua the assessee during the course of search. No incriminating material even according to the revenue was found during the search action. A completed assessment could be reopened only if incriminating material was found during the course of search action. Hence, the addition made by the AO is unjustified and deleted. (AY.2006-07)