JUDGMENT

S.B. Sinha, J. - Leave granted.

2. Appellant No. 1 is a proprietory concern. It is an assessee under the Income Tax Act, 1961 (for short "the Act"). A raid was conducted in their premises on 18.12.2002. Some documents including their books of accounts were seized; a few of which were in the hard disk of the computer. They upon seizure all through remained in possession of the respondents. Assessment was under the law required to be completed within a period of two years. A notice was issued under Section 158BC of the Act by the Deputy Commissioner of Income Tax, Central Circle -18 requiring the appellants to submit return of undisclosed income for the block period of ten years pursuant whereto returns were filed. A notice was issued under Section 142(1) of the Act. Questionnaire was issued on 1.11.2004. On 22.11.2004, the Deputy Commissioner decided to proceed first with the assessment proceedings under Section 158BC of the Act in the case of three individuals, viz., Smt. Sushila Rani, Smt. Sunayana Prabhakar and Smt. Sunanda Prabhakar as also two companies, viz., M/s. Daily Agro Milk Food (P) Ltd. and M/s. Sushila Milk Specialities (P) Ltd. The said questionnaire was res