Hindi movie Raid was loosely based on the income tax (I-T) search operations at the house of a Kanpur-based businessman. In the movie, the protagonist and his team were able to find undisclosed cash and jewellery hidden in the civil structure of the premises. In reality, such a discovery is incriminating enough to justify the additions in the tax assessment pursuant to the search action. But what happens if no incriminating material is found during the search? Is any addition in the assessment then justified? The answer is clearly in the negative.