Assessee claimed deduction under section 35AC. Assessing Officer accepted the same. A reopening notice was issued against the assessee on the ground that CSR expenditure was claimed under sections 35AC and 80G, which the Assessing Officer later considered inadmissible under amended law. High Court held that since no fresh tangible material had come to the knowledge of the Assessing Officer and reopening was only on re-examination of the very same material based on which the original assessment order was passed, the reopening notice was unjustified, and the same was set aside.  SLP of the revenue was dismissed on account of delay of 142 days and also on merits. (AY. 2016-17)