Dismissing the appeal of the revenue the Court held that there was no  failure on part of assessee to disclose fully and truly all relevant material resulting in escapement of income in form of either excess deductions or additions or deductions . All the deductions/allowance/disallowance of expenses were dealt with by Assessing Authority at time of original scrutiny assessment made under section 143(3) and there was nothing on record to show that there was non-application of mind on part of Assessing Authority on these aspects of matter at time of original scrutiny assessment. Accordingly the reassessment notice was unjustified and, thus, same was rightly quashed by Tribunal. (AY. 1988-89, 1990-91 to 2004 -05)