AO had in original assessment proceedings made disallowance of TDS under provisions of section 43B whereas for reopening of case, AO wanted to make disallowance under section 40(a)(ia). Accordingly it was a clear case of change of opinion which as per judicial precedents was not permissible in the law in view of the Delhi High Court in case of Kelvinator India Ltd. (256 ITR 1) and other judicial precedents which held that in a situation where according to AO he failed to apply his mind to relevant material in making assessment order, he could not take advantage of his own wrong and reopen assessment by taking recourse to provisions of S. 147. In view of the above, Tribunal held that there was no infirmity found in order of CIT(A) and thereby revenue’s appeal was dismissed. (AY. 2009-10)