S.147: Reassessment-After the expiry of four years-Industrial undertakings-Infrastructure development-Manufacturing and cut of polished diamond on job work basis and trading of diamonds and power generation through windmill-Amalgamation-No failure to disclose material facts-reassessment notice and order disposing the objection is quashed and set aside. [S.80IA(4)(iv) 143(3), 148, Form No.10CCB, Art. 226]