https://www.scconline.com/blog/post/2023/04/12/amended-section-153-c-income-tax-act-1961-applicable-retrospectively-to-searches-conducted-prior-to-2015-amendment-supreme-court-gujarat-high-court-taxation-interpretation-of-taxing-fiscal-statute-leg/
Amended Section 153C of the Income Tax Act, 1961 applicable retrospectively to searches conducted prior to 2015 Amendment: Supreme Court