As per case facts, the Petitioner's assessment for AY 2022-23 was set aside by the High Court for lack of personal hearing and remitted for fresh adjudication. During this process, ... a search operation was initiated against certain entities. The Petitioner contended that his pending assessment should abate under Section 158BA(2) of the IT Act due to this search. The question arose whether the Assessing Officer lost jurisdiction to proceed with the assessment for AY 2022-23 after the search operation, leading to abatement as per Section 158BA(2). Finally, the Court ruled that the abatement provisions under Section 158BA(2) are specific to "total undisclosed income as a result of search," and since the search was against juristic persons and no incriminating material related to the Petitioner's disclosed income was shown, the conditions for abatement were not met, and the Writ Petition was dismissed.