Assessing Officer issued reopening notice for reason that assessee made foreign remittance on account of legal and professional fees without deducting TDS from this payment, thus, same was to be disallowed under section 40(a)(i). On writ the Court held that the assessee was asked to submit details of all ‘outward remittances’ during scrutiny assessment.  Assessee, in response submitted various details as asked for.  A chart was also provided containing a breakup of all foreign remittances made during year along with details of TDS deducted or if not deducted reasons for not doing so. Reasons for reopening case was based on very same records which were placed at time of original assessment. Notice and order disposing the objection. is quashed.  (AY. 2013-14)