Before the Tribunal, the Revenue could not adduce any cogent material or evidence to prove that the addition in all the assessment years was made in the case of Assessee in the Assessment completed under Section 144 read with section 153C of the Act on the basis of any incriminating material or document being found during the course of the search. It is further noticed that even no such incriminating material or document has been referred to by the Assessing Officer during the course of the search while completing Assessment. The order passed by the Assessing Officer has been passed in contravention of the law laid down by the Hon'ble Supreme Court in the case ofCalcutta Kintwears(supra).Therefore, the appeal preferred by the Assessee was rightly allowed by the Commissioner of Income Tax (Appeals) and the appeal preferred by the Revenue was rightly dismissed by the Income Tax Appellate Tribunal.