The assessment was completed u/s.143(3). In the course of original assessment proceedings the Assessing Officer has raised specific query on advertisement expenses. After considering the reply the expenses were allowed. The Assessing Officer issued notice u/s 148 of the Act to disallow the expenses in view of Explanation 1 to section 37(1) of the Act.  On writ allowing the petition the Court held that    where the 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 called for by Assessing Officer.  Primary facts necessary for assessment having been fully and truly disclosed, it would not be open for Assessing Officer to reopen assessment based on very same material and to take view that advertisement and marketing expenditure incurred by assessee were not deductible in view of Explanation 1 to section 37(1) of the Act. (AY. 2013-14)