Participation in assessment proceedings ratified jurisdictional issue; block assessment held valid

IT: Where in pursuance of search conducted at premises of another person, a notice was issued calling upon assessee to file his return, in view of fact that assessee had responded to notice, filed return, participated in block assessment proceedings and suffered an assessment, he was not justified in raising a contention at later stage before Tribunal that block assessment not being in terms of section 158BD, failed for want of jurisdiction