Allowing the appeal of the asessee the Tribunal held that other than the details filed by the assessee during the course of assessment proceedings, there was no reference to any new material relating to the assessee found during the course of search operation. When documents or bullion or other material were not available against the assessee, initiation of proceedings under section 153C itself was bad in law. ( AY.2007 -08 , 2008 -09)