Reopening Assessment u/s 43B Denied: No New Evidence Found; Original Disclosure Deemed Complete by Assessing Officer.

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....Reopening of assessment - disallowance u/s 43B - interest was payable and had not been actually paid before the due date of filing of return of income - Once all the facts were before the AO during the assessment proceedings, then without there being tangible material coming on record, it cannot be held that, there is any failure on the part of the assessee to disclose fully and truly all material facts necessary for the purposes of assessment - AT....