Without referring to any incriminating material found during the course of search, no addition could be made in an assessment under section 153A of the Act in relation to an assessment year for which the assessment did not abate. Smt. Zeenat P. Sanghvi in ITA No. 8026/Mum/2010 dated 19/12/2014, All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 taxmann.com 103/(Mum) (SB), Gurinder Singh Bawa v. Dy. CIT [2012] 28 taxmann.com 328/[2014] 150 ITD 40 (Mum. - Trib.), CIT (Central) v. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bom.), Hon'ble Bombay High Court in the case of CIT v. Continental Warehousing Corpn. (Nhava - Sheva) [2015] 58 taxmann.com 78 followed in Parag M. Sanghvi [2015] 63 taxmann.com 118 (Mumbai - Trib.) SEPTEMBER 30, 2015