Dismissing the appeal of the Revenue the Court held  that Chapter VI of the IT Act contemplates the procedure for assessment, wherein various stipulations are provided in terms of sections 136 to 153 of the IT Act. Sections 153A, 153B and 153C have been inserted by the Finance Act, 2003 with effect from 1-6-2003, which specifically contemplates assessments in cases of search or requisition. Section 153A contains various stipulations with regard to the person searched and section 153C contains various stipulations with regard to such other person, other than the person searched. Therefore once material pursuant to a search is relied upon, the Assessing Officer is required to follow the procedure as contemplated under sections 153A, 153B and 153C and it is impermissible for the Assessing Officer to continue the regular assessment. Order of Tribunal is affirmed.  (AY. 2008-09)