Assessee had paid advance tax on 14-3-2002. A search operation conducted on 4-9-2002 led to the seizure of account books, which prevented the timely filing of the return. Due date for filing return was 31-10-2002; however, since seized records were returned on 5-7-2004, assessee filed a return under section 143 on 1-9-2004. Thereafter, a block assessment order was passed on 30-9-2004, followed by a regular assessment order on 29-3-2006. Commissioner (Appeals) decided in favour of assessee, but the Tribunal treated the return as ‘non-est,’ allowing relief only for advance tax paid. On appeal, the Court held that the Tribunal erred in treating the return as ‘non-est’ without considering the impact of search and delayed release of records, which led to the assessee being taxed twice, i.e. in regular proceedings as well as those relating to block assessment for the relevant period. Since the Tribunal itself held that delay in filing ‘non-est’ return was not solely attributable to assessee, the Tribunal’s order was to set-aside and matter was remanded for fresh adjudication on its own merit.  (AY. 2002-03)