Assessing Officer received information on 31-3-2018 that a search and seizure action was carried out in case of ‘A’ and incriminating documents pertaining to assessee were found. On basis of said information, notice under section 153C was issued and assessment under section 143(3) read with section 153C was completed for relevant assessment year. It was noted that Tribunal in case similar to assessee held that for initiating proceedings against non-searched entity under section 153C, date of recording satisfaction by Assessing Officer was commencement point for proceeding under section 153C and power to assess block period of ten years could not be attracted in case of a search which had taken place prior to 1-4-2017. Since search was conducted before amendment made under section 153C and also satisfaction note for assessee, being a non-searched party was drawn in assessment year 2018-19, order of Assessing Officer passed under section 153C read with section 143(3) was beyond permissible period of six years and thus, assessment order passed was to be quashed. (AY. 2011-12)