Tribunal held that only incriminating documents relating to the assessee was the balance-sheet and profit and loss account as on March 31, 2010 which would not relate to assessment years under appeal, i.e., assessment years 2006-07 to 2008-09. Thus, no incriminating material was found during the course of search so as to proceed against the assessee under section 153C. It was a general satisfaction recorded, and the Assessing Officer was not justified in proceeding against the assessee under S. 153C of the Act. (AY. 2006 -07 to 2008 -09)