The assessment was completed u/s. 143(3) of the Act. Assessing Officer issued notice under section 148 dt. 30-3-2021  to assessee alleging that assessee had claimed excess amount of deduction on account of other expenses in profit and loss account statement. The Assessing Officer rejected the objection of the assessee. On writ it was submitted that in scrutiny assessment, assessee had submitted details of all expenses, even reply to queries in respect of other expenses, unsecured loans were also furnished.High Court  quashed the  Reassessment notice and order disposing objection.  (AY. 2013-14)