Reassessment u/s 147 barred after four years if no failure in full disclosure during Section 143(3) assessment.

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....Reopening of assessment u/s 147 - in absence of any allegation of failure on the part of the assessee to disclose fully and truly all material facts necessary for the completion of the assessment, no reassessment proceedings can be initiated after a period of four years from the end of the relevant assessment year when the original assessment has been completed u/s. 143(3) of the Act. - AT....