1. These three sets of Income Tax Appeals under Section 260-A of the Income Tax Act, 1961, have their origin to a search that was conducted by the Income Tax Authorities on 18.3.1996 at the resident/business premises No.568, 10th Cross, Buddha Marga, Siddartha Layout, II Stage, Mysore, of the respondent in I.T.A.No.257/2001 and the appellant in I.T.A.No.277/2003.

2. Two of the appeals, ITA Nos.257/2001 and 258/2001 are by the revenue and respondents in these two appeals are couple. While in ITA No.257/2001 Purushothamlal is the respondent-assessee and the subject matter relates to his undisclosed income assessed to tax by the Assessing Officer under the provisions of section 158BC of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), but on his demise being now represented by his legal heir-wife Smt. Jyothikumari, wife herself is the respondent-assessee in ITA No.258/2001 and the subject matter of this appeal is the block assessment order passed in respect of this assessee for the block period 1.4.1985 to 18.3.1996 and in respect of her undisclosed income for this period, but the revenue passing an assessment order in the hands of this assessee more for the