Dismissing the petition the Court held that ; All Authorities of department as also Courts should await decision of Supreme Court on impugned issue and could not direct Appellate Authorities of department to go into question of validity of search when the appeal was pending before Supreme Court against decision of High Court in another case, allowing Appellate Authority of Income-tax Department to go into question of validity of search. Thereafter an Explanation was inserted in section 132 by Finance Act, 2017 with retrospective effect from 1-4-1962 prohibiting such Appellate Authorities to go into reasons recorded by concerned Income Tax Authority for directing search. If the assessee-petitioner files an appeal before the Income Tax Tribunal within a period of 30 days from today, the same may be entertained. (AY. 2005-06 to 2011-12)