JUDGMENT :

K.R. SHRIRAM, J.

1. Petitioner is impugning a notice dated 28th March 2019 issued under Section 148 of the Income Tax Act 1961 (the Act), by which respondents state that they have reasons to believe that petitioner's income chargeable to tax for A.Y. 2012-2013 has escaped assessment within the meaning of Section 147 of the Act. Petitioner is also impugning an order dated 13th November 2019 rejecting petitioner's objections to the reopening of assessment for A.Y. 2012-2013.

2. Having heard Mr. Thakkar and Mr. Walve and having considered the petition, reply etc. we are in agreement with petitioner that the notice dated 28th March 2019 alongwith order dated 13th November 2019 impugned in the petition have to be quashed and set aside.

3. Admittedly, this is a case where the notice under Section 148 of the Act has been issued after the expiry of 4 years from the end of the relevant assessment year and assessment under Section 143(3) of the Act has also been completed. Hence, proviso to Section 147 of the Act shall apply. Respondents have to show that there was failure on the part of petitioner to truly and fully disclose material facts relevant for the assessment. We have conside