1. Aggrieved by the order dated September 17, 2002, passed by the Tribunal, Jodhpur Bench, Jodhpur, in IT(SS)A No. 7/JP/1997, the Revenue has preferred this appeal.

2. While the defects were overruled by this court on August 6, 2003, and admitting the appeal, the following substantial questions of law were framed :

"1. Whether for having recourse to assessment for the block period under Chapter XIV-B, a valid search under section 132 is a condition precedent and mere fact of search is not enough to give jurisdiction to the Assessing Officer to have recourse to the provisions under Chapter XIV-B ?

2. If so, whether, in the facts and circumstances of the present case, the Tribunal was right to hold that the search conducted in the present case was invalid ?"

3. The facts giving rise to the present appeal are that the assessee, Chitra Devi, filed an appeal before the Tribunal challenging the validity of the assessment order being violative of the principles of natural justice. The assessee contended that the assessment order is bad in law for the reason that the same was passed on the belief of the assessing authority without disclosing any material as is required under section 1