CHITRA VENKATARAMAN,J.

1. Learned counsel appearing for the assessee in T.C.A.No.1257 of 2005 has filed a memo dated 6th June, 2012 stating that the minor P. Balaji has now become major. The said memo is recorded.

2. The Revenue and the assessee have filed the above Tax Case (Appeals) challenging the order of the Tribunal. The assessment herein relates to block assessment for the block period 1988-89 to 1997-98.

3. This Court, by order dated 12.12.2005, admitted T.C.(A)No.1257 of 2005, filed by the Revenue, on the following substantial questions of law:

"1.Whether in the facts and circumstances of the case, the Tribunal was right in holding that for the purpose of calculation of limitation to complete block assessment, the date of seizure of bank accounts earlier covered by a prohibitory order cannot be taken into account?

2. Whether in the facts and circumstances of the case, the Tribunal was right in holding that where material was covered by a prohibitory order would not be part of seized items, even though it was also separately seized and a panchanama was drawn?"

This Court, by order dated 18.1.2011, admitted T.C.(A)No.1128 of 2010, filed by the assessee on the fol