Allowing the appeal the Court held that the assessment order passed for the block period under S.  158BC(c) of the Act in the name of the individual, when the warrant of authorisation was issued in the joint names of the assessee and others was not valid in law. The authorities ought to have examined the validity of the search and only then proceed to initiate block assessment proceedings on the facts and circumstances of the case. From a perusal of the material on record, it was evident that there was no seizure with regard to the assessment years 1988-89 and 1989-90 during the course of the search and seizure operations. However, the AO  while computing the undisclosed income had taken into account the income in respect of these years also and thus the order passed by the AO was in violation of S.  158BC(c) . The order of block assessment was not valid.( AY. 1991-92 to 1998-99)