Held that for the assessment year 2001-02 the assessed income was offered by the assessee in response to notice under section 153A and for the other years the time limit to issue notice had expired at the time of search. Thus, the assessment for these years had not abated. In such a case, the additions that could validly be made by the Assessing Officer had necessarily to be based on some incriminating material as unearthed during the course of search operations. The Revenue had not placed on record any incriminating material which has led to the additions and disallowances. The additions and disallowances were unsustainable in the eyes of law. For the assessment year 2006-07, the assessee was subjected to search action on January 23, 2007 and the time limit to issue notice under section 143(2) had not expired. Therefore, the Assessing Officer was within his statutory right to examine and verify the income declared by the assessee.(AY.2001-02 to 2007-08)