A pen drive containing five Excel sheets on the basis of which the addition was made. The Tribunal held that the pen-drive which was received by the IT Department from the ED and the Excel sheets found in the supplementary charge-sheet in the other pen-drive during the course of search against the assessee did not constitute incriminating material/ evidence and, therefore, the additions made by the AO in the assessment under s. 153A, based on said material, cannot be sustained. (AY. 2011-12 to 2017-18)