Re-openinng of assessment

My question is as follows

1. Can a Assessing officer open assessment for AY 2012-13 u/s 148 before 31-3-2019

2. Can Assessing officer again reopen the same assessment after completion of of assessment under section u/s 148. (If the reason for reopening is different & If the reason for reopening is same)

Thanks in Advance 

Replies (5)
1. yes
2. if the reason for reopening is different then yes. but if the reason is different then no
he can open it only if there is failure on part of assessee to make true and full disclosure
Originally posted by : rama krishnan
1. yes 2. if the reason for reopening is different then yes. but if the reason is different then no

Can you please provide some source material of section

Originally posted by : Rajat Powar
he can open it only if there is failure on part of assessee to make true and full disclosure

Can you please provide some source material or section

refer proviso to sec 147

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