Held that  the Assessing Officer of the searched person had recorded a satisfaction note for proceeding under section 153C with reference to the books of account seized during the course of search. The Assessing Officer of the other person had also recorded a satisfaction note for initiation of proceedings under section 153C on the same date, on being satisfied that the documents seized during search had information relating to the assessee’s total income. Taking into consideration the date of handing over of the books of account and documents as the date of recording of the satisfaction by the Assessing Officer of the searched person and the Assessing Officer of the assessee, the subject assessment year fell beyond the stipulated six assessment years and four relevant assessment years because the date of satisfaction note recorded by the Assessing Officer fell in the assessment year 2022-23 and the 10 preceding assessment years immediately preceding the assessment year of the search, were up to 2012-13. Hence, the notice issued under section 153C for initiation of proceedings against the assessee for the assessment year 2010-11 and consequent assessment order passed under section 143(3) read with section 153C were barred by limitation, void ab initio and liable to be quashed. That the law did not make any distinction in case the Assessing Officer of the searched person and the Assessing Officer of the other person were one and the same. The proviso to section 153C(1) was very clear that in the case of such other person, the reference to the date of initiation of search under section 132 in the second proviso to section 153A(1) shall be construed as referring to the date of receipt of the books of account, documents, etc., by the Assessing Officer having jurisdiction over such other person. Since, the Assessing Officer of the searched person could not hand over the books of account and other documents to the Assessing Officer having jurisdiction over the other person unless he recorded the satisfaction for proceeding under section 153C, the subject assessment year of the date of receipt of books of account and other documents by the Assessing Officer having jurisdiction over such other person fell beyond the stipulated six assessment years and relevant four assessment years and, thus, the notice issued by the Assessing Officer under section 153C and consequent assessment order passed under section 143(3) read with section 153C were barred by limitation and liable to be quashed. (AY.2010-11)