The assessee offered the amount of licence fee as income chargeable under the head Income from house property and the common area maintenance charges as income chargeable under the head Income from business and profession.  In computing the income under the head Income from business and profession the assessee reduced the expenses of maintaining the common area from the amount received by it as common area maintenance charge. The assessment was completed u/s 143(3) of the Act. Successor officer issue notice u/s. 148 on the ground that amount should be taxed as income from house property. On writ   allowing the petition, that the notice issued under section 148 for reopening the assessment under section 147 was based on a change of opinion and not due to any failure on the part of the assessee to fully and truly disclose all material facts. The reasons recorded did not make out any case of failure on the part of the assessee to fully and truly disclose any material fact. The figures and details were available not only in the return of income, profit and loss and balance sheet filed by the assessee but all those points were raised and considered in the original assessment order passed. The assessee had fully and truly disclosed all material facts necessary for the purpose of assessment which were wrongfully alleged as not disclosed fully and truly. Not only were the material facts disclosed by the assessee truly and fully but they were carefully scrutinized and figures of income as well as deduction were reworked carefully by the Assessing Officer. In the reasons for reopening, the Assessing Officer had relied upon the annual report and audited profit and loss account and balance-sheet and had admitted that various information/material were disclosed. But according to the new Assessing Officer, the fact that other service charges were inseparably connected to the letting out of the building of the assessee was not acceptable. When on consideration of material fact one view was exclusively taken by the Assessing Officer that it would not be open to reopen the assessment based on the very same material with a view to take another view.(AY.2012-13)