Section 143(3) of the Act. For all the other years, ITA Nos. 1447, 1448, 1988, :- 6 -: 1989, 1449 to 1455, 1485 to 1491/17. proceedings for assessment which are under challenge before us, were u/s.153A r.w.s. 143(3) of the Act. 4. During the search a hard disk which containing books of accounts of the assessee and two diaries numbered