The original assessment was completed under section 143(3). Notice u/s 148 was issued after the expiry of four years from the end of the relevant assessment year. The tribunal held that as in the reasons recorded, there was no allegation made by the Assessing Officer that there was any such failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment for that assessment year. This being a jurisdiction requirement and in absence of any such failure on part of the assessee, the Assessing Officer could not assume jurisdiction under section 147 of the Act. Thus, the notice issued under section 148 and consequent reassessment proceedings were to be set aside.  (AY 2008-09).