Assessment was  reopened  on ground that deduction under section 80JJAA had been incorrectly claimed.  Assessee filed a writ petition challenging rejection of objections and proposal/declaration of intent on part of Assessing Authority to proceed further under section 147 on premise that assumption of jurisdiction was bad as it was on basis of mere change of opinion. Single Judge proceeded to relegate assessee to participate in reassessment proceedings while leaving it open to Assessing Authority to drop proceedings for reassessment, if circumstances did not justify invocation of reassessment. On appeal the division Bench hheld that since Single Judge had not examined or rendered any finding on above aspect and to contrary, directed above question to be decided by Assessing Authority in course of exercise of power of reassessment, matter was to be remitted back to Single Judge to examine as to whether assumption to make reassessment was bad for want of jurisdiction  Matter remanded. (AY. 2012-13)