Search action was initiated against the assessee u/s 132 of the Act . During the course of search action the assesee surrendered income of Rs 1.2 crore for the amount spent on the marriage of the daughter . Notice u/s 153A was issued to the assessee.  Before the Tribunal it was contended that for making addition on the basis of any material including document found during the course of search at the premises of the third party , the procedure laid down under section 153C of the Act to be followed by the AO therefore the addition cannot be legally sustained . Allowing the appeal the Tribunal held that, the Act has separate provisions for making assessment in case of material found in the course of search from premises of assessee (S. 153A) as well as material found in course of search at premises of third party (S. 153C). Even if search happens in case of assessee, the AO cannot initiate proceedings u/s 153A if incriminating material is found during search of other person. Proceedings should be initiated u/s 153C and failure to do so renders the addition in the s. 153A assessment void-ab-initio (Vinod Kumar Gupta v.DCIT (2018) 165 DTR 409 (Delhi)(HC)) is distinguished) (ITANo.5870/Del/2017, dt. 20.08.2019)(AY. 2009-10)