Allowing the petition the Court held that the assessee had  furnished all documents pertaining to three properties and Assessing Officer had originally taken note of all such purchases with reference to sale documents produced before him and made a categorical finding that assessee was entitled to claim exemption under section 54F only in respect of one property.  The notice for reopening   was being made based on reasoning that exemption under section 54F was required to be withdrawn for violation of condition under sub-section (2) of section 54F  is change of opinion hence not justified.   (AY. 2009-10)