Dismissing the  appeal against the judgement of single judge, the Court held that  the original assessment can be reopened any number of times within the period of limitation prescribed under section 147 read with section 149 of the Income-tax Act, 1961. For such reopening after the limitation period, the Revenue has to satisfy that any one of the ingredients as stipulated under the first proviso to section 147 is satisfied. According to the provisions, if the Revenue wants to invoke the extended period of limitation under the first proviso, it has to satisfy that escapement of income was by the reason either by failure on the part of the assessee to make the return under section 139 or in response to the notice issued under section 142(1) or section 148 or by his failure to disclose fully and truly all material facts necessary for that assessment. On facts new tangible material was found, accordingly the  reassessment is valid.( WP No .2563 of 2018 dt. 3-12-2018)(AY. 2009-10)