Section 143(3) of the Act, dated 16.12.2015 could not have sought to dislodge her concluded assessment after the expiry of a period of four years from the end of the relevant assessment year, i.e., beyond 31.03.2018. 25. Analyzing the scope of the “1st proviso” to Sec. 147 of the Act, which contemplates that where assessment in the assesse