A search was conducted in case of assessee and a Swiss Bank account statement in name of ’S’, ex-husband of assessee was found. Assessee had stated that said bank statement did not belong to her and’S’ had stated that he was in no way either directly or indirectly connected with said bank account.  Assessing Officer, therefore, subsequently sent a proposal through proper channel to FT & TR Division, Government of India requesting for information under exchange of information Article of India Swiss DTAA and response was received that there was no relation between assessee and said bank and thereafter assessment was completed.  On appeal the Tribunal held that information sought for pertaining to assessee for assessment year 2008-09 could not have been received by revenue since article 26 of Indo Swiss Treaty regarding exchange of information was applicable for information that related to period on or after 1-4-2011 and therefore, it was not a valid reference. Consequently, claim of revenue that period of limitation was extended by one year under section 153B based on reference was untenable and, accordingly, assessment order dated 29-12-2016 passed by Assessing Officer was clearly barred by limitation and was liable to be quashed. (AY. 2008-09)