=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.450 OF 2008 APPEAL NO.450 OF 2008 APPEAL NO.450 OF 2008 WITH WITH WITH INCOME INCOME INCOME TAX TAX TAX APPEAL NO.857 OF 2008 APPEAL NO.857 OF 2008 APPEAL NO.857 OF 2008 The Commissioner of Income Tax, City 9, Mumbai ...Appellant v/s M/s Anmol Properties Pvt.Ltd., Bandra (W), Mumbai 400 050 ...Respondents Mr J.S. Saluja for Appellant. Mr A.K. Jasani for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 =2= P.C.- 1. While the assessment was going on, the Assessment Officer called for certain information from the assessee. After considering that information, he made the order. The Tribunal, in our opinion, has therefore rightly held that reopening of assessment, resorting to provisions of sections 147 and 148, was merely on the basis of change of opinion. In this view of the matter therefore and in view of the judgment of the Division Bench of this Court in writ petition No.1351 of 2008 (Asian Paints Ltd. v/s The Deputy Commissioner of Income Tax and anr.) to which one of us (D.K. Deshmukh J) is a party, decided on 10th July 2008, these appeals cannot be entertained. Appeals are rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)