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Appeals are allowed in above terms
Bench: Shri S.S.Godara & Dr. A.L. Saini
2) of section 153C of the Income- tax Act or after the completion of the assessment, whichever is earlier, was inserted w.e.f. 01.06.2016, whereas the proceeding in the case of assessee u/s. 153C of the Act was initiated on 02.11.2015 and, hence, the provisions are not applicable to the assessee. He further contended that in present appeal before the Tribunal