Allowing the petition the Court held that during the scrutiny assessment, the Assessing Officer had sought the relevant details with regard to the advertisement and sales promotion expenses which were furnished by the assessee. The Assessing Officer had also disallowed some of the expenses which were shown in the break-up under the head details of advertisement and sales promotion expenses while passing the order of assessment which showed that the Assessing Officer had applied his mind to the assessee’s claim while passing the order under section 143(3) read with section 144C(3). The reasons for reopening the assessment did not state what material or fact was not disclosed by the assessee. Therefore, it was clear that there was complete disclosure of all the primary material facts on the part of the assessee and there was no failure on its part to disclose fully and truly all the facts which were material and necessary for the assessment. The notice of reassessment was quashed.(AY.2014-15)