Aggrieved by additions made by Ld.AO, in all the assessment years under consideration appeal was filed before Ld.CIT(A) wherein assessee challenged assumption of jurisdiction by Ld.AO under section 153C of the Act, along with additions made in respective years. Ld.CIT(A) after perusal submissions advanced and document placed on record, called for records of searched person Sh.P.Gopinath Reddy. Ld.CIT(A) found that, Ld.AO of Sh.P.Gopinath Reddy recorded satisfaction that there was seized cash and jewellery belonging to assessee before us that was found and seized at the time ofsearchwhich has been handed over to assessing officer of assessee subsequently. Ld.CIT(A) observed in para 5.2 of his order that, assessing officer of assessee recorded satisfaction for initiating proceedings under section 153C of the Act, and assessment records and thus Ld.AO in the presentcasehas followed the procedure for initiating proceedings under section 153C of the Act, and that there has been material found and seized that belong to assessee in the course ofsearchconducted. Ld.CIT(A) upheld additions made by Ld.AO for all assessment years under consideration.Aggrieved by order passed by Ld.CIT (A) assessee is in appeal before Tribunal.