S. 153C : Assessment-Income of any other person-Limitation-A composite Satisfaction Note would suffice the requirements of Section 153C of the Act provided it embodied details of the material gathered in the course of the search and pertaining to the AYs forming part of the block as a whole-As long as proceedings are initiated within a reasonable period from the closure of assessment of the searched person, a failure to take immediate action would not be fatal to the assessment-Writ petition is dismissed. [S. 132, 153A, 153B, Art.226]