Section 158BB (1) & 158BC of the Income Tax Act, 1961 — Search and seizure — Block assessment — A block assessment is to be carried out on the basis of material found during the course of search and not as a result of other documents or material which come to the possession of the AO subsequent to the conclusion of the search operation unless and until such material has a relationship or connection with certain material or evidence found during the course of search. AO had no jurisdiction to make the additions under section 158BC as AO did not come across any material during the course of search and the addition for the income earned from TA was made on the basis of the statement made subsequent to the search and hence, could not form part of the undisclosed income for the block period — Commissioner of Income Tax vs. Pinaki Misra [2017] 392 ITR 347 (Delhi)