The assessee is  engaged in business of gold ornaments. Search conducted under section 132 at various business premises of assessee, yielded only such incriminating material as would have a bearing on income of assessee for assessment year 2008-09 as all such seized material was in relation to transactions that were current in said year. However, the Assessing Officer issued notices under section 153A to assessee and used incriminating material to reject books of account of assessee for all assessment years and proceeded to estimate alleged ‘escaped income  for all aforementioned assessment years based on estimation done for said year and declared income of all assessment years was enhanced accordingly. The Commissioner(Appeals) allowed appeal preferred by assessee for assessment years 2002-03 to 2007-08 but confirmed demand for differential tax for assessment year 2008-09. The Tribunal allowed the appeal preferred by the department. On appeal the Court held that  it is not  permissible and proper for the Assessing Officer to have re-opened the assessment pertaining to the assessee for the assessment years 2002-03 to 2007-08 under Section 153A under circumstances where the search conducted under Section 132 did not yield any incriminating material pertaining to the assessee for the said assessment years.  Appeal of the assessee is allowed.  Followed  Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212 (SC), (AY. 2002-03 to 2008-09)