Assessee-company had acquired injectable business from its holding company as a going concern on a slump sale basis and claimed depreciation on the amount of goodwill; assessment was completed u/s 143(3).  After four years, the Assessing Officer issued a reopening notice on the ground that, as a copy of the slump sale was not available on record, depreciation claimed at a rate of 25 per cent on the amount of goodwill was to be disallowed. He further held that the assessee had claimed excess depreciation on assets acquired by it after 1-11-2014. High Court held that there was no failure on part of assessee to disclose truly and fully all material facts for assessment; hence, reassessment was quashed. SLP of the revenue was dismissed.  (AY. 2015-16 to 2017-18)