Allowing the petition the Court held that  the assessee provided all details called for including breakup of various expenses like provisions for sales return and other operating expenses and assessment was completed accordingly. All points, which had been raised in reasons for reopening, were raised by Assessing Officer during original assessment proceedings and all documents and details were provided to Assessing Officer. Reassessment notice was not valid.  Relied on  3I Infotech Ltd v. ACIT (2010) 329 ITR 257 ( Bom)(HC), Cromton Greaves Ltd v. ACIT ( 2015) 55 taxmann.com 59 / 229 Taxman 545/ 275 CTR 49  (Bom)(HC)     (AY. 2012-13)