Allowing the petition the Court held that merely because the assesse did not provide an additional declaration in the return that although its gratuity scheme was approved, it was unable to produce a copy of the order approved by the Commissioner after a long gap of time, this could not be categorised as failure on the part of the assessee to disclose truly and fully all the material facts. If the Assessing Officer had any doubt about such a claim, it was always open to him to have examined it and asked the assessee to have fulfilled further requirements. Reassessment notice is quashed.  (AY. 2010-11)