Allowing the petition the Court held that ; a notice of reopening which is once issued would remain in operation unless it is specifically withdrawn, quashed or gets time barred. The first instance would be at the volition of the Assessing Officer as the person who had issued the notice. He can recall the notice for valid reasons and may even issue a fresh notice which is not impermissible in law. Nevertheless, there has to be an action of withdrawal. Mere intention, a stated intention or even an intention which is otherwise put in practice cannot be equated with withdrawal of the notice. By mere intention to abandon the proceedings arising out of the notice, the Assessing Officer cannot bring about the desired result of withdrawing the notice. Even the files did not show any such formal withdrawal of the notice with or without communication thereof to the assessee. The law does not recognise two parallel assessments. In the absence of withdrawal of the first notice of reassessment, the proceedings would survive making the subsequent notice of reopening invalid.( AY.2010-11)