The notice issued for reopening of the assessment is dropped by the AO though not challenged by  the assessee. On writ the assessee contended that they have not opposed the reassessment proceedings hence the dropping of reassessment notice is not permissible. Dismissing the petition the Court held that  reassessment proceedings u/s. 147 are for benefit of revenue and, therefore, dropping of reassessment proceedings by AO even in absence of assessee challenging notice under section 147/148, is justified.  Followed  K.Sudhakar S. Shanbhag v. ITO (200) 241 ITR 865 (Bom.)(HC)