S. 153C : Assessment-Income of any other person-Search- Limitation-From date of handing over of books of account and other documents by Assessing Officer of person searched to Assessing Officer of third person-Limitation will start on date of recording of satisfaction note by Assessing Officer of person searched that incriminating material referred to third person-Assessing Officer of person searched also having jurisdiction over third person-Assessment year falling beyond stipulated six assessment years and four relevant assessment Years-Barred by limitation. [S. 132, 153A(1)]