Dismissing the appeal of the revenue the Court held that ,  the Tribunal correctly came to the conclusion that in the absence of any new tangible material not already on record in the original proceedings, any attempt on the part of the AO to reopen the assessment on this ground would be based on a mere change of opinion. As long as the claim made by the assessee was examined by the AO whether or not the AO raised the correct queries and came to the correct conclusion, in the context of the reopening of the assessment would be of no consequence. No question of law arose.( AY.2008-09)