During assessment, Assessing Officer sought clarification on allowability of claim u/s 36(1(viia) of the Act. The claim was allowed.  The Assessing Officer proposed to reopen assessment on ground that during assessment proceedings for assessment year 2010-11 when assessee was called upon to submit details of rural branches and advances, assessee had withdrawn claim for deduction under section 36(1)(viia) of the Act  hence the assessee was likely to have claimed incorrect deduction as many branches initially projected as rural branches were not rural branches as prescribed in Explanation (ia) to clause (viia)of the Act. On writ the Court held that since specific queries were raised related to allowability of deduction under section 36(1)(viia) and upon consideration of same claim was allowed for relevant assessment year, reassessment on premise that it was likely that assessee claimed incorrect deduction in past assessment year without any tangible material would be in nature of guess. Accordingly the  notice for reassessment was to be quashed. (AY. 2006-07)