Allowing the petition, the Court held that the issue relating to advance made by assessee to a co-operative society had been specifically gone into by Assessing Office in scrutiny assessment proceedings for assessment year 2017-18 by raising queries which was replied by assessee, reassessment proceedings initiated by Assessing Officer on same subject matter would be treated as a change of opinion which would not satisfy jurisdictional condition for reopening assessment. Reassessment notice and order disposing the objection was quashed. (AY. 2017-18)