Section 68 & 153A of the Income Tax Act, 1961 — Search and Seizure — In the absence of any material much less the incriminating material,  no addition could be made on the basis of income offered in the application which was rejected by Settlement Commission, accordingly, the enhancement made by Commissioner (A) was deleted — Assistant Commissioner of income tax vs. Smt Renu Sehgal [2019] 75 ITR (trib) 178 (Jaipur)