Tribunal held that  the original assessment was completed under section 143(3) of the Act and the Assessing Officer was duty-bound to demonstrate in his reasons recorded prior to issue of notice, the failure on the assessee’s part to truly and fully disclose all material facts in the course of original assessment. The Assessing Officer had not made a mention to that effect, and the essential condition precedent as stipulated in the first proviso to section 147 of the Act had not been satisfied. Therefore, the Assessing Officer could not have assumed jurisdiction to reopen the assessment. (AY.2008-09)