A search and seizure operation under section 132 of the Act was conducted in the business and residential premised of the assesseee. In the course of the search, books of account were seized. The AO completed the assessment under s. 158BC rws 143(3) rws 158BD of the Act. CIT(A) observed that notice under s. 158BC issued is invalid and the order  u/s. 158BC was after limitation & cancelled the order of the AO.  Tribunal held that the CIT(A) has also observed that since there is no search warrant issued in the name of the assessee in the assessment records. Therefore, once the search was to be declared as invalid and, on that ground, that impugned block assessment was also declared as invalid. Hence the order of the CIT(A) is confirmed. (BP 1-04 1989 to 8-11-1999)