During assessment proceedings, assessee claimed promotional expenses incurred by it on promotional articles distributed to doctors for promotion of assessee’s products.  Assessing Officer disallowed one-third of such expenses on ground that recipient details and documentary evidence thereof was not furnished  and  allowed balance expenses.  Reopening notice was issued against assessee on ground that entire expenditure on promotional articles should have been disallowed in view of CBDT Circular No. 5 of 2012. On writ the Court held that  it was an admitted position as per reasons recorded that issue was examined during course of assessment proceedings and one-third of promotional expenses were disallowed and balance expenses were allowed, pre-condition of failure to disclose fully and truly all material facts necessary for assessment could not be satisfied. Failure, if there was any, it was on part of Assessing Officer for not disallowing entire expenditure earlier, not on assessee. Rherefore  reopening amounted to a mere change of opinion. Reassessment notice and order disposing the objection was quashed.  (AY. 2009-10)