Assessee is  engaged in business of selling hair care products, providing consultancy services, treatment in hair care and beauty sector. Assessing Officer  reopened the  assessment  on ground that advertisement and marketing expenditure incurred by assessee was not deductible in view of Explanation 1 to section 37(1), as assessee was prohibited from advertising under provisions of Indian Medical Council Act, 1956 read with Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002. On writ High Court  held that since Assessing Officer in original assessment was aware of issue of expenses incurred on advertisement and marketing by assessee and assessee had filed all requisite details as called for by Assessing Officer, he could not reopen assessment based on very same material to take another view. SLP of  Revenue was dismissed.  (AY. 2012-13)