assessment under section 147.

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if, assessment u/s. 143(3) and 153(A) r.w.s. 143(3) for A.Y. 2012-13 was completed in any case, then this case can be reopened for A.Y. 2012-13 u/s. 147 or not. if yes, please provide name of the section and case laws regarding the same.
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yes, u/s 147 only after recording reasons by AO, but tbere is time limit 4 and 6 years from concerned year after approval of joint commissioner/Addl CIT/Commissioner. Now time has passed, no action can be taken.

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