Allowing the appeal of the assessee  the Tribunal held that  the authorised officer of the search was empowered by section 132(9D) to make reference to the Valuation Officer only after April 1, 2017 and not before that date. The search of assessee was on March 13, 2014 and the reference to the Valuation Officer was made on July 11, 2014. Thus, on the date when the reference to the Valuation Officer the authorities had no power to refer for valuation of the assets of the assessee pursuant to the search. Followed  Amiya Bala Paul (Smt.) v. CIT (2003) 262 ITR 407  (SC) Tribunal also held that the assessments for assessment years 2008-09 to 2012-13 of the assessee-trust were unabated since they were not pending before the Assessing Officer on the date of search. In the assessment orders for these years, the Assessing Officer had not referred to any material unearthed during search conducted to justify the additions. There was no incriminating material seized during search to justify the addition in these unabated assessments other than the invalid valuation report. (AY.2008-09 to 2013-14)