t has been held in many judgements that mere statement of a person searched under s. 132 is not sufficient to make an addition. A statement made must be relatable to incriminating material found during the course of search or the statement must be made relatable to material by subsequent inquiry/investigations. Hon’ble Delhi High Court in case ofCIT vs. Harjeev Aggarwal(supra) held thus The statement of witness cannot be sole basis of the assessment without giving an opportunity of cross examination and consequently it is a serious flaw which renders the order a nullity. A Mumbai Special Bench of the Tribunal in case ofGTC Industries vs. Asstt. CIT(supra) had the occasion to consider the addition made by the AO on the basis of suspicion and surmises