Section 153A of the Income Tax Act, 1961 — Search and Seizure — Additions made by the AO were beyond the scope of section 153C because no incriminating material or evidence had been found during the course of search so as to count the transactions and in the entire assessment order, the AO had not referred to any seized material or other material having been found during the course of search in the case of assessee, therefore, action of the AO was based upon conjectures and surmises and the addition made was not sustainable in the eyes of law — Deputy Commissioner of income tax vs. Madhyam Housing P. Ltd. [2019] 76 ITR (trib) 82 (Delhi).