Allowing the petition the Court held that a detailed questionnaire was sent to assessee which was answered including question on claim of depreciation during course of original scrutiny proceedings. The  Assessing Officer had already examined claim of depreciation allowance and after considering return of income and other documents allowed claim of higher depreciation on plant and machinery. Accordingly the reopening  notice solely based on audit which was already available to revenue during scrutiny assessment was unjustified. Reassessment notice and order disposing the objection is quashed. (AY. 2011-12)