No reassessment to deny deduction under sections 80HHC and 80-IA if all material facts were disclose

IT: Where there was no failure on part of assessee to disclose all material facts necessary for completing assessment, reassessment proceedings could not be initiated after expiry of four years from end of relevant assessment year on ground that claim of deductions under sections 80HHC and 80-IA were wrongly raised by assessee