Dismissing the writ appeal of the revenue the Court held that the original assessment  was made on the basis that the assessee was a developer of infrastructure. If that was so, the proceeding initiated on the premise that the assessee was a works contractor and not a developer was only on a change of opinion and therefore did not fulfil the essential requirements of sections 147/148 of the Act. The notice of reassessment was not valid. (AY. 2010-11)

Decision of single judge in Kotarki Constructions Pvt. Ltd. v ACIT (2018) 11 ITR-OL 479  / 162 DTR 49/ ( 2019) 306 DTR 223 (Karn.)(HC) affirmed.