Allowing the petition the Court held that no incriminating materials concerning the assessee were found in the premises of the two persons against whom search was conducted and the absence of satisfaction note of the Assessing Officer of the persons against whom search was conducted about any such incriminating material against the assessee were not denied. The order only related to disallowance of expenditure under section 140A(3) that was payable to the cultivators, expenses towards Hamali, i. e., labour charges, unexplained money under section 69A, negative cash and unaccounted stock which was not on account of the discovery of any incriminating materials found in the course of the search concerning the assessee and there was no search warrant under section 132 against the assessee. (AY. 2016-17)