Held that the records reveal that the assessee had furnished all the materials for completing the assessment on 17-12-2019 under section 143(3).  In response to the notice dated 30-11-2019 issued under section 142(1), the assessee was called upon to furnish the details of other expenses, bad debts, advance written off, etc. These informations were furnished by the assessee by a detailed note on 9-12-2019. Therefore, it is clear that the reasons given for reopening the assessment is inspired from change of opinion by the Assessing Officer. The reassessment notice and order disposing the objection is quashed and set aside.  (AY. 2017-18)