Assessment order under section 143(3) had been passed after eliciting various information from assessee regarding sale and purchase of shares which was responded by assessee. On writ against the reassessment notice and order disposing the objection the Court held that there was no whisper about any failure on the part of the assessee to disclose material facts hence it must be presumed that Assessing Officer while passing order had considered all issues pertaining to queries raised. Accordingly the reopening of assessment after four years was not valid. (AY. 2014-15)