Assessee-company filed its return of income which was selected for scrutiny assessment and an assessment order was passed disallowing certain percentage of expenses on samples given to doctors on ground that same constituted sale promotion expenses incurred on doctor.  Assessing Officer issued reopening notice against assessee. On writ the Court held that  the Assessing Officer in reasons recorded had admitted that issue for which reopening was sought had either been disclosed in profit and loss account or in balance-sheet. It was also found that reasons based on which reopening was initiated comprised of issue of sale promotion which was disallowed in course of assessment proceedings and issue with respect to export incentives, security deposit and expenses of rationalisation initiatives were not disallowed during course of assessment proceedings.Since there was no failure on part of assessee to disclose fully and truly all material facts necessary for assessment,  reopening notice was quashed. (AY. 2013-14)