A search in premises of ‘UIC’ Group was conducted in which certain documents relating to assessee were found and Assessing Officer of assessee passed an assessment order under section 158BD read with section 144 of the Act.  Tribunal quashed the order on the ground that   since Assessing Officer of searched person had not recorded any satisfaction note for initiating proceedings under section 158BD against assessee and also had not handed over to Assessing Officer of assessee seized documents, etc., to enable him to proceed under section 158BC hence the  order passed by Assessing Officer is without jurisdiction and unauthorized. High Court affirmed the order of the Tribunal. No substantial  question of law.