Reassessment notice was issued on the ground that excess claim of depreciation was made by assessee at rate of 60 per cent in respect of software licences instead of 25 per cent. On writ allowing the petition the Court held that identical objection, as raised in reasons for reopening, was raised and communicated to assessee by way of audit queries and assessee had provided clarifications to Assessing Officer. Reassessment notice was quashed. Relied on  Indian and Eastern Newspaper Society v. CIT (1979) 119 ITR 996 (SC), ICICI Home Finance Co. Ltd. v. ACIT (2012) 25  taxmann. Com 241 (Bom.)(HC),  IL & FS Investment Managers Ltd. v. ITO  (2008) 298 ITR 32 (Bom.) (HC)) and Jagat Jayantilal Parikh v. DCIT (2013) 32 taxmann.com 161 (Guj.).(HC)   (AY. 2012-13)