Search and Seizure action  in case of Sh.Mohit  Goel  was on 23-12-2016. The Assessing Officer recorded the satisfaction on 24-9-2018.    Held that amendment to section 153C by Finance Act, 2017 is applicable only to search and seizure operation conducted after 1-4-2017 and not prior to it.Where search and seizure operation was conducted prior to 1-4-2017, as per existing statutory provisions, date of search had to be reckoned from date of recording of satisfaction for purpose of section 153C. In absence of any satisfaction, Assessing Officer could not have proceeded to frame assessment under section 153C  of the Act.  (AY. 2017-18)