Thecaseof the assessee before CIT(A) was that since no incriminating material had been found justifying the aforesaid additions and also because the entries in respect of the parties are available in the books of accounts, there is no merit in invoking the provisions of section 153A of the Act against the assessee. Reliance in this regard was placed on the decision of Hon’ble Delhi High Court in Kabul Chawla 380 ITR 573 (Del.). Applying the proposition laid down by the Hon’ble Delhi High Court in Kabul Chawla (supra), the CIT(A) held that since no incriminating material was found during thesearch, there is no merit in the aforesaid addition made in the hands of the assessee as no incriminating material was found in relation to the same. The Revenue is in appeal against the aforesaid findings of the CIT(A).