On writ the Court held that issue of notice   for the purpose of the proviso to section 147 qua denial of adjustments under section 72A(1)(a) by the Deputy Commissioner was inspired from a change of opinion as the assessee had disclosed the basis on which it had claimed deductions in the returns of income and it was pursuant thereto that the respective assessment orders were passed by the Assessing Officer. Therefore, there was no material suppression of facts on the part of the assessee to either truly or fully furnish the information that were required for completing the assessment. Therefore invocation of section 148 for the purpose of the proviso to section 147 was without jurisdiction. Court also directed the assessee to participate in the proceedings before the Deputy Commissioner and if in the course of such proceedings he concluded that there were other aspects within the purview of Explanation 3 to section 147 on which the assessment could be reopened, such income could be assessed or-reassessed. The Deputy Commissioner was however precluded from disturbing the benefits claimed and allowed under section 72A(1)(a) in the assessment orders. (AY. 2010-11, 2011-12)