A search was conducted in the case of Shri K.M. Vishwanath group of cases on 10^th December, 2010. Various documents were seized. Proceedings u/s 153A were initiated  for the assessment years 2005-06 to 2010-11. Notice was also served on Shri K.M. Vishwanath   who was partner of the firm. No return was filed however Shri K.M. Vishwanath  sent a communication stating that he had retired from the firm. After recording the statements of other   partners the assessment was framed. CIT(A) up held the order. However the Tribunal held that address indicated in the search warrant pursuant to which the search was carried out being different from the address of the assessee firm it was improper search and allowed the appeal of the assessee. On appeal by the revenue the  Court held that,  search warrant in the name of firm, documents seized from the premises of the firm.  Subsequent change of address of firm, search not invalidated. Accordingly the assessment is held to be valid. (AY. 2005-06 to 2010-11)