Assessment was sought to be reopened on the ground that according to Assessing Officer, an HUF could not become a partner of a firm or enter into a contract with other person and hence assessee had not complied with provisions of section 184 and interest paid to partners could not be considered for deduction . On writ allowing the petition the Court held that  it was found that assessee had filed Form No. 3CD in which HUF was shown as a partner with 10 per cent profit sharing ratio .  Form No. 3CD also indicated that a certain sum had been paid as interest to said HUF  .Court held that  view of the Assessing Officer being  change of opinion, reopening of assessment was not justified .  (AY. 2014 -15 )