Held that the assessee raising specific queries regarding the interest income in question followed by the assessee’s clarifications. The assessee had placed on record its balance-sheets, tax audit reports and audited annual accounts, throwing sufficient light on the details of interest income. Therefore, for the assessment years 2011-12 and 2012-13 the reopening of the assessments did not satisfy the test of the Assessing Officer’s having recorded any specific satisfaction based on fresh tangible material that the assessee had not disclosed “fully” and “truly” all the relevant particulars in the course of regular assessments.(AY.2011-12 to 2013-14)