Assessee incurred expenses towards corporate social responsibility (CSR) A disallowance was made for amount of CSR in return of income.It had claimed deduction of Rs.1.79 crores (being 50 per cent of aggregate donation) under section 80G as permissible in law. Assessing Officer allowed the claim. A notice under section 148 was issued upon assessee on ground that CSR expenses claimed by assessee was not allowable as business expenditure and, hence, same was required to be disallowed. Notice providing reasons to believe itself was based on verification of profit and loss account and computation of income showing amount of CSR expenses debited under head other expenses and said amount being added back and claimed as deduction under Chapter VA as donation. Further, in notice it was stated that during course of original assessment proceedings, neither Assessing Officer had asked for any details and information on this issue from assessee nor had assessee volunteered any details. On writ allowing the petition the Court held that  Since  all material/documents necessary for computing income were disclosed and submitted by assessee during course of assessment proceedings and there being absence of any fresh tangible material coming to knowledge of Assessing Officer, reopening of assessment was purely on a re-examination of very same material on basis of which original assessment order was passed.  Therefore, notice  and order disposing the objection is quashed.   Circular No. 4/2007, dated 15-6-2007 (AY. 2016-17)