Allowing the petition the Court held that the assessment was sought to be reopened in case of asssesse on ground that assessee was charging lower commission rates to its sister concern/related party, thereby resulting in lesser revenues and leading to lower tax liability and eventually resulting into escapement of income, however, issue with regard to transactions with all parties had been gone into by Assessing Officer in original assessment and there was no new tangible material to justify reopening, reassessment proceedings being a case of change of opinion were not justified. Reassessment notice and order disposing the objection was quashed. (AY. 2013-14 to 2017-18)