Court held that ,  the assessee had produced all material such as acknowledgement of return, balance sheet, profit and loss account, tax audit report, return of income of directors, shareholding pattern, bank account details etc. during original assessment – Therefore, profit and loss account was thoroughly scrutinized during original assessment and, thereafter, an assessment order was passed . Accordingly,  there was no failure on part of assessee to produce all material particulars during original assessment . Allowing the petition the Court held that it cannot be said that there was any failure on part of the assessee to produce any material particulars , accordingly the notice issued by the  AO is quashed . (WP.No. 2386 of 2019 dt 9 -10-2019 (AY. 2012 013)