Assessment was completed u/s 143(3), single judge quashed the reassessment notice. On appeal by the revenue, Division Bench of High Court,affirmed the order of single judge. Court held that thelearned Single Bench every non-disclosure of material facts will not or cannot be a justifiable reason for reopening an assessment. Court held that what was required to be considered is that, substance over form.  Court held that he learned Single Bench was perfectly right in allowing the writ petition which had been done after thorough examination of the facts and the legal position. In our considered view the revenue has not made out any grounds to interfere with the order passed by the learned Single Bench. (AY. 2010-11)  (WP. 2019 dt 24-06-2019)