Assessee was in business of shares and stock broking. Assessing Officer issued notice under section 148 on ground that assessee had wrongly claimed loss on certain trades as business loss and thus income chargeable to tax had escaped assessment   High Court held that since issue involved in reasons for reopening were examined at time of original assessment, it was a clear case of change of opinion which did not constitute justification and/or reasons to believe that income chargeable to tax had escaped assessment. Reassessemnt notice and order disposing the objection was quashed. (AY. 2015-16)