Where search warrant was issued in name of person other than person searched and some incriminating documents were found at the premises of person searched. Search proceedings were however dropped suo motto by the department due to search warrant wrongly issued. There after proceedings u/s 153C were initiated on one of the promoters on the basis of documents found in his premises, but proceedings u/s 153C were also dropped because original proceedings got vitiated. However department initiated action u/s 148 in respect of documents found at the premises of person searched. Action of the department upheld by Allahabad High Court in SHIVAM GRAMODYOG SANSTAN Oct 14, 2015(2015) 94 CCH 0052 AllHC, relying upon Dr.Sarad B. Sahai 235 CTR 596 which said that although search is declared illegal but the post- search assessment has to take place