Reference for Avodah Zarah 19:6
ותנן באחד בתשרי ר"ה לשנים ולשמיטין ואמרינן לשנים למאי הלכתא ואמר רב חסדא לשטרות קשיא שטרות אהדדי
And the same mishnah taught, the first of Tishrei is New Year for [counting] years and sabbatical cycles and we said, “for years,” what is the practical significance of this law?” And R. Hisda [again] replied: [It affects the dating of] documents. The dating documents contradicts the other dating of documents?
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