Per N.L. Kalra, Accountant Member. - The assessee has filed this appeal against the order of Assessing Officer dated 24-4-1997.

2. The first ground of appeal is general and will stand disposed off in view of the findings to be recorded against other grounds of appeal.

3. The second ground of appeal is that the order passed by Assessing Officer is barred by limitation. The warrant of authorization was executed on 6-2-1996 and hence assessment was to be completed on or before 28-2-1997 as per section 158BE of the Income-tax Act.

4. The learned Authorised Representative drew our attention to panchnama date 6-2-1996 (available at pages 1 to 13 of the paper book). As per this panchnama search was commenced on 6-2-1996 and prohibitory order under section 132(3) was placed. Thereafter our attention was drawn to the panchnama dated 19-2-1996 (available at pages 14 to 18 of the paper book). As per this panchnama, search was concluded on 19-2-1996. No prohibitory order was placed. Our attention was drawn to third panchnama dated 25-4-1996 (available at pages 19 to 23 of the paper book).

5. The learned Authorised Representative submitted that as per panchnama dated 25-4-1996, nothing was fou