Allowing the petition the Court held that  the AO has passed the original assessment order by calling the information and getting the confirmation from the parties .The AO cannot reopen the assessment  on the ground that further verification and investigation was required. On the basis of the very same material, the assessment could not be reopened on some change of opinion. In the facts and circumstances of the case, the notice of reassessment was not valid. (AY. 2013-14)