Amendment to section 115BBE cannot be applied to search conducted prior to effective date

Samir Shantilal Mehta Vs ACIT (ITAT Surat)

ITAT Surat held that provision of section 115BBE of the Income Tax Act as amended vide Taxation Laws (Second Amendment) Bill 2016 which is effective from 01.04.2017 cannot be applied to search conducted prior to the effective date.

Facts- The solitary

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