Dismissing the appeal of the revenue the Court held that, on the facts the Assessing Officer was in favour of the assessee. However, he stated that though the assessee seemed to be qualified under clause (a) to section 43(5), since it had not complied with condition “d” it was not entitled to any relief. Reopening, based upon a change of opinion or a review of the decision taken by the Assessing Officer was impermissible. The Tribunal was right in setting aside the order of reassessment. (AY.2009-10)