2018 (12) TMI 1795

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..... such search, no documents or material belonging to the petitioner were found, despite which, the Assessing Officer wishes to assess the petitioner on the basis of the material collected during such search relying on the amendment in section 153C of the Act with effect from 1.6.2015 - HELD THAT:- Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice retu .....

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..... ficer wishes to assess the petitioner on the basis of the material collected during such search relying on the amendment in section 153C of the Act with effect from 1.6.2015. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 7th January, 2019. By way of ad-interim relief, the respondent is permitted to proceed further with the ass .....

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