Assessee an individual derived income from different sources including share in partnership firm. Assessee along with five co-owners bought land into partnership firm.  Return was selected for scrutiny and regular assessment was completed under section 143(3) of the Act.  Thereafter assessment was sought to be reopened on ground that share of assessee did not match with transaction shown by assessee. Notice under section 142(1) had been issued and various details had been called for furnishing purchase/sale deed of property sold during relevant year.  Assessment order passed under section 143(3) also stated that source of income of assessee was partnership share income and assessee had also shown income from short term capital gain. The objections filed by assessee against the reopening of assessment were rejected. Assessee challenged the reopening notice before the High Court and contended that there was a full and true disclosure of all materials before the Assessing Officer, and hence, the action of reopening would stand barred.  Court held that  although for the name shake, it has been mentioned that there is failure on the part of the petitioner to disclose truly and fully all material facts. It is quite apparent from the record that not only in response to the notice issued under section 142(1), all particulars have been furnished by the petitioner at the time of finalizing the assessment. Resultantly, this petition warrants interference at the end of the Court. This petition is allowed  reassessment notice and order disposing the objection. is quashed. (AY. 2012-13)