A search was carried out in Sural Ltd  group premises on 18-12-2013. Certain incriminating documents belonging to assessee were found during course of search proceeding. Assessing Officer initiated proceeding under section 153C against assessee for assessment year 2008-09 by issuing notice under section 153C on 11-1-2016. CIT(A) deleted the addition on merits. The asssesse raised jurisdiction issue under Rule 27 of the ITAT Rules. Tribunal admitted the  legal ground and held that  for proceedings under section 153C, year of search was to be substituted by year of receipt of books/documents by Assessing Officer of other person and thereafter period of six years had to be counted backwards from that year. Since notice under section 153C was issued on 11-1-2016, it prima facie transpired that six years for which proceeding under section 153C could have been initiated were assessment years 2015-16 to 2010-11 only. Therefore, Assessing Officer had no jurisdiction to initiate proceeding under section 153C for assessment year 2008-09. Accordingly the assessment order  is quashed. (AY. 2008-09)