Section 147 of the Income Tax Act, 1961— Reassessment— There was no ommision or failure on part of assessee to disclose all material facts relevant to the original proceedings under section 143(3). accordingly in terms of the proviso to section 147, the assumption of jurisdiction by the AO for reopening the assessment was bad in law — Vednata Ltd. vs. Assistant Commissioner of income tax [2020] 312 CTR (Delhi) 105