Held that  where assessment proceedings under section 143(3) were pending at time of initiation of search under section 132, the  proceedings under section 143(3) got abated and there was no occasion for Assessing Officer to pass assessment order in terms of second proviso to section 153A(1). Therefore, assessment order passed by Assessing Officer under section 143(3) is  non-est.  Appeal of Revenue is dismissed. (AY. 2008-09)