Allowing the petition the Court held that during scrutiny Assessing Officer called for details related to cash deposited by petitioner in bank and assessment order was passed after accepting submission made by petitioner Since  the Assessing Officer consciously applied his mind during regular assessment to cash deposited in bank by petitioner, initiation of reassessment proceedings on same set of facts would amount to mere change of opinion. Notice was quashed. (AY 2017-18)