Allowing the appeal the Tribunal held  that when all the information and details called for by the Assessing Officer were furnished by the assessee and the Assessing Officer was satisfied with such information, which tallied with the annual information return, if any capital gains arose in such sale transaction, the Assessing Officer ought to have discussed and weighed such factors in the original assessment order itself ; having not done so and having framed the assessment under section 143(3) , there was nothing to suggest that all primary facts relevant to the assessment were not disclosed by the assessee, and there was no room to reopen the assessment. Reopening of the assessment on the same set of facts was not legally permissible. The reassessment order was to be quashed.( AY.2008-09)