Assessing Officer after considering submissions of assessee passed order under section 148A(d) dropping re-assessment proceedings for relevant assessment year. The Assessing Officer issued once again the reassessment notice within a span of five days. On writ allowing the petition the Court held that  he could not have changed that opinion without any basis and, thus, subsequent notice issued under section 148A(b) and order passed under section 148A(d) read with section 148 taking a complete contrary stand is quashed. Court also directed Principal Chief Commissioner to conduct an inquiry against concerned officer who had passed said two orders, which contradicted each other, in a span of five days and to take necessary action. (AY. 2014-15)