Appeal are dismissed
Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble
147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall