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(iv) The learned Assessing Officer erred in omitting to follow the procedure laid down under section 158BB of the Act by erroneously making the combined Assessment Order on BBC Associates Ltd. against whom warrant of authorisation was issued under section 132 of the Act as well as the appellant and other persons against whom no warrant of authorisation under section 132 of the Act was issued and no assessment is made under Section 158BD as required by law as the warrant of search was issued only in the name of Shri Anand Agarwal and the search at the place of assessee is consequential;