Dismissing the petition the Court held that the returns of Nitin Sabharwal  for the two assessment years were accepted as such and intimations were sent to him under section 143(1). Consequently, there was no occasion for the Assessing Officer to form any opinion in the first place. Therefore, there was no question of change of opinion in his cases as far as the notice under section 147 / 148 was concerned. The notice of reassessment was valid. In the case of Chetan Sabharwal the original assessment orders for both the assessment years under section 143(3) of the Act did not give any indication on the Assessing Officer having formed any opinion whatsoever on the basis of which the reopening had been ordered. The notice of reassessment was valid. (AY. 2008-09, 2009-10)