Bench: HON'BLE MR. JUSTICE M.R. SHAH
7. The question of law that arises for consideration of this Court is:- “Whether the amendment brought to Section 153C of the Income Tax Act, 1961 vide Finance Act, 2015 would be applicable to searches conducted under Section 132 of the Act, 1961 before 01.06.2015, i.e., the date of amendment?” 8. While considering the aforesaid question and the submissions made