Chitra Venkataraman, J.

1. Writ Appeal No.874 of 2011 filed by the Revenue is directed against the order and direction issued in W.P.25078 of 2005. For the sake of convenience the appellant is referred to as Revenue and the respondent as assessee.

2. The assessee had filed W.P.No.25078 of 2005 praying for issue of writ of certiorarified mandamus to quash the order of assessment dated 30.06.2005 for the block Assessment Years from 1997-98 to 2002-03 and part of 2003-04 and for a consequential direction to the respondents to drop the proceedings initiated against the petitioner in the block period.

3. The assessee filed the writ petition raising the contentions that his residential premises was searched on 27.03.2003; later another raid was conducted and was concluded on 17.06.2003 and the second raid was after a period of 81 days and there was no reason given by the Revenue as to why they came after a period of three months. Further, it was stated that in respect of the office premises, raid was conducted on 27.03.2003 and it was continued on 28.03.2003 and once-again, the Revenue came on 11.03.2003 and continued the raid in the business premises till 14.06.2003. Further it