On writ the  High Court held that assessment order under section 143(3) was passed after considering assessee’s reply to questionnaire issued by Assessing Officer regarding dividend income and even proceedings under section 263 did not raise issue of disallowance of expenditure incurred for earning exempt income under section 14A, reopening of assessment for making disallowance under section 14A was not justified. SLP of Revenue is dismissed  on the ground that  reasons assigned are neither satisfactory nor sufficient in law to condone the delay of 457 days  (AY. 2008-09)