Where, during search conducted at premises of another person certain documents relating to assessee were found, but incriminating material had been gathered only in respect of assessment years 2010-11, 2011-12 and 2014-15, notice under section 153C issued against assessee for AY 2016-17 was not sustainable, since notice under section 153C could be issued only in respect of assessment years for which incriminating material had been gathered or obtained during search; accordingly, notice was quashed. (AY. 2016-17)