Section 68, 132, 153A & 153C of the Income Tax Act, 1961 — Search and Seizure — There were concurrent findings of fact to the effect that the additions made by the AO under section 68 were not based on any incriminating document found or seized during the Search action under section 132, in view of this matter, the assumption of jurisdiction under section 153C by the AO was not justified and accordingly additions made under section 68 could not be sustained — Principal Commissioner of income tax vs. Ankush Saluja [2019]419 ITR 431(Delhi)