Tribunal held that in the absence of the basic documents evidencing accommodation entries being provided to the assessee, the bank account number or the person from whom the entry was received could be of no assistance to the Assessing Officer of the assessee for assessing the undisclosed income of the assessee. Therefore, specific information was not passed on to the Assessing Officer of the assessee as contended by the Revenue and therefore the contention that passing on of specific information constituted or was equivalent to handing over seized material was to be rejected. The assumption of jurisdiction by the Assessing Officer under section 158BD was not in accordance with law and the assessment framed as a consequence thereof was void and was to be quashed. The other grounds relating to the merits of the case were infructuous and were not adjudicated.(AY. BP 1-4-1989 to 24-6-1999)