Allowing the petition the Court held that ; the statutory requirement, that the assessee had failed to fully and truly disclose all material facts, was not established by the Department. Furthermore, there were no particulars in the reasons recorded, which alone could have been the foundation for the issuance of notice after the prescribed period of four years under section 148 to reopen the assessment invoking the provisions of section 147 . There was no statement in the reasons recorded as to which material the assessee had failed to disclose. Even though the assessee could have pursued the alternative remedy under the Act, the assessee was entitled to writ remedy under article 226 of the Constitution, if the action of the authorities in reopening the assessment was beyond their jurisdiction. ( AY. 2010-11 )