The Assessing Officer is empowered to assess or reassess the total income of six AY.s, i. e., the income which was returned in the earlier returns, the income which was unearthed during search and also any income which was not disclosed in the earlier returns or which was not unearthed during the search, by separate assessment orders, but completed assessments should be subject to the safeguards. As regards pending assessments only one assessment shall be made separately for each AY. on the basis of the income unearthed during search and any other material existing or brought on the record of the Assessing Officer. Even in the absence of any incriminating material abated assessments or reassessments could be done. The returns filed under section 139 of the Act gets replaced by the returns filed under section 153A(1) of the Act. Proceedings pending in appeal, revision or rectification shall not abate subsequent to initiation of section 153A proceedings. Further, recording of satisfaction under section 153A may not be necessary unlike section 153C of the Act which mandates recording of satisfaction. (AY. 2008-09 to 2013-14)