Ramachandran Nair, J.

1. The question raised in these connected appeals filed by the Revenue is whether the Tribunal was justified in canceling the assessment made on the respondent assessee under Section 158 BC read with Section 158BD for the block period commencing from 01/04/1988 to 23/02/1999 for the reason that notice of assessment issued was defective or invalid.

2. We have heard Shri.P.K.R.Menon, learned senior counsel appearing for the Revenue and Shri.P.Balakrishnan learned counsel appearing for the respondent assessee.

3. The facts leading to the controversy are as follows:-

The respondent assessee, a partnership firm, was engaged in liquor business. However, since abkari licence, with which the business was carried on by the firm, was issued in the name of one of the partners, the firm was assessed as an AOP by virtue of two Full Bench decisions of this Court. Consequently, block assessment made after search was on the respondent assessee. Against assessment as an Association of Persons (AOP), there is no dispute on the status assigned to the assessee by the Assessing Officer. However, the assessment was made under Section 158 BC read with Section 158 BD based