Held that no addition or disallowance can be made in assessments framed under section 153A of the Act in respect of assessments concluded on the date of search, unless any incriminating materials were found during the course of search relatable to such assessment year, enabling the Assessing Officer to disturb the stand taken by him earlier either in the intimation under section 143(1) of the Act or in the scrutiny assessment under section 143(3) of the Act. (AY.2011-12 to 2017-18)