Allowing the appeals the Courts held that even though the search under section 132 was initiated prior to the amendment to section 153C with effect from June 1, 2015, the books of account or documents or assets were received by the Assessing Officer of the assessees (in respect of whom search was not conducted) only on April 25, 2017, which was subsequent to the amendment. Therefore, when the notice under section 153C was issued on May 4, 2018, the provision of the law existing as on that date, i. e., the amended section 153C shall be applicable. Court held that while interpreting machinery provisions of a taxing statute, the court must give effect to its manifest purpose by construing it in such a manner as to effectuate the object and purpose of the statute. Once the primary intention is ascertained and the object and purpose of the legislation is known, it becomes the duty of the court to give the statute a purposeful or a functional interpretation. The ascertainment of the legislative intent is a basic rule of statutory construction and a construction should be preferred which advances the purpose and object of a legislation. (AY. 2008-09 to 2014-15)