The assessee had filed returns for the assessment years 1993-94, 1994-95, 1995-96 and 1996-97 which were accepted. There was a search  action in December, 1995. Proceedings were initiated under S.  158BC. Additions were made on the basis of excess stock discovered. Complaints were filed under S. 276C(1) and 277 read with S 278B. On a writ  the Court held that  the order of block assessment referred to difference in stock found during the course of search. The assessee had an explanation for it which was rejected. On the facts of this case, it could not be said that with mala fide intention and to evade tax, stock in the stock book was not shown by the assessee. Accordingly the criminal complaint was quashed. (AY. 1993-94 to 1996-97)