It was held that the return of income for the AY 2006-07 was filed by the assessee on October 30, 2006 and the return of income was processed under section 143(1) of the Act. No notice under section 143(2) of the Act was issued up to June 30, 2008, being the period laid down in the proviso to section 143(2) of the Act, for making the assessment. Therefore, the assessment proceedings stood completed and on the date of search, i. e., on November 23, 2010, the assessment for the AY 2006-07 was not pending. Therefore the assessment did not abate in terms of the second proviso to section 153A(1) of the Act. Thus, the scope of proceedings under section 153A of the Act had to be confined only to material found in the course of search. The additions been made by the Assessing Officer was with respect to share capital and share premium, and there was no reference in the assessment order that the addition was based on incriminating material. Since no material on the basis of which the addition had been made was found in the course of search, the additions made by the Assessing Officer in the order of assessment could not have been the subject matter of proceedings under section 153A of the Act. (AY. 2006-07)