Tribunal held that in case of abated assessments, Assessing Officer is free to frame assessment in regular manner and determine correct taxable income for relevant year inter alia including undisclosed income, having regard to provisions of Act; however, in relation to unabated assessments, which were not pending on date of search, there is an embargo on powers of Assessing Officer as Assessing Officer can reassess income only to extent and with reference to any incriminating material which revenue has unearthed in course of search. (AY. 2011-12)