On writ High  Court held that the  assessee-company acquired injectable business from its holding company as a going concern on slump sale basis and claimed depreciation on amount of goodwill, since issue regarding depreciation on goodwill was duly considered during course of regular assessment, Assessing Officer would not have any jurisdiction to reopen assessment.  Court also held that  the assessee-company acquired injectable business from its holding company as a going concern on slump sale basis and claimed depreciation on assets, since assessee had purchased entire unit on slump sale basis without values being assigned to individual assets and assessee had also obtained valuation report from expert valuer, who had physically verified each of assets to derive value, assessee was entitled to claim depreciation on assets on basis of valuation made by an expert valuer of each of assets forming part of sale consideration. held that the there was no dispute with regard to the assessee entering into transaction of slump sale to acquire the injectable unit as a going concern from its holding company. Therefore, all the notices under section 148 were to be quashed and set aside. SLP of revenue dismissed. (AY. 2015-16 to 2017-18)