On writ against the reassessment notice the single judge dismissing the assessee’s writ petition against the order of the Assessing Officer disposing of the objections filed by the assessee to a notice for reopening its assessment, holding that the correctness of such an order could be scrutinised only in the reassessment proceedings and not in a writ petition. The Division Bench, on appeal, quashed the notice of reassessment and the order disposing of the assessee’s objections thereto, holding that in the absence of any allegation that there was any fresh material to come to a conclusion that income had escaped assessment, the Assessing Officer could not now take a stand that the claim made by the assessee under section 37 of the Income-tax Act, 1961 which was acceded to by the Assessing Officer, was incorrect and the expenditure was in the nature referred to in section 35D of the Act, that this was a clear case of change of opinion, that since the Act does not provide for any remedy against the order disposing of the objections by the Assessing Officer, writ petitions filed were maintainable, and that the Assessing Officer, while disposing of the objections, had not touched upon the issue relating to jurisdiction. On a petition for special leave to appeal to the Supreme Court,  dismissing the petition the Court held that  that the reopening of the assessment had been set aside by the High Court specifically observing that the reassessment proceedings were on a change of opinion and after taking into consideration the fact that at the time of original assessment under section 143 of the Act, specific queries were raised which were answered by the assessee and, therefore, thereafter, it was not open for the Revenue to reopen the assessment proceedings on the same ground. The High Court had not committed any error. (AY.2010-11)