Search and seizure operations were conducted in respect of persons belonging to Alankit Group on 18-10-2019.   On 19-12-2023, notice under section 153C was issued.  Assessee had filed return of income for relevant assessment year on 30-9-2015. Assessing Officer of searched person had recorded a satisfaction note dated 24-6-2022 to effect that he was satisfied that documents belonging or containing information relating to assessee, were found during course of search. It was also recorded that documents in question were handed over to Assessing Officer exercising jurisdiction in case of assessee. On writ the Court held that  as per proviso to section 153C, date of receiving of documents or material by Assessing Officer having jurisdiction over other person [person other than one searched] from Assessing Officer having jurisdiction over searched person is required to be considered as date of initiation of search under section 132. On the facts  said date was required to be considered as 24-6-2022 and, period available for making an assessment pursuant to notice dated 19-12-2023 would lapse on expiry of twelve months from end of financial year in which documents were handed over, that is, on 31-3-2024, twelve months from end of financial year 2022-23. Accordingly the petition was allowed and the notice was quashed and set aside. (AY. 2015-16)