The assessee-trust ran various educational institutions. A search and seizure operation was conducted at organisations related to the assessee. Pursuant to the information pertaining to the assessee found during the course of search, the cases of the assessee were reopened invoking section 153C of the Act. The search in the case of other entities was concluded on July 29, 2016 and therefore, the assessment in the case of the person in respect of whom search conducted were reopened for the period from the Ays 2011-12 to 2016-17. The information relating to the assessee was passed on and relevant seized documents were handed over to the Assessing Officer of the assessee on September 18, 2018. The Assessing Officer issued notice under section 153C of the Act in respect of the Ays 2011-12 to 2016-17 and the assessments were completed under section 153C of the Act for the AYs  2011-12 and 2012-13. The Commissioner (Appeals) upheld the validity of the assessment under section 153C of the Act, but allowed the relief on the merits. On appeals by the assessee and the Department-the Tribunal held that  that for the purpose of section 153C of the Act, six years had to be reckoned prior to the date of receipt of seized material by the Assessing Officer of the other person. In the case of the assessee the period of six years had to be reckoned from the Ays 2013-14 to 2018-19. Therefore, the assessment proceedings completed for the Ays 2011-12 and 2012-13 under section 153C of the Act were not in accordance with law  quashed.(AY.  2011-12, 2012-13)