Reassessment reopening notice: writ court will not decide full disclosure or change of opinion at the objection stage.

A writ challenge to a reassessment reopening notice and the order rejecting objections was not accepted, because the notice under Section 148 is only the initiating step in reassessment and remains governed by the time-limit and recorded reasons under Section 149. The communication of objections under the GKN Driveshafts procedure is not the reassessment order itself. In writ jurisdiction, the Court will not undertake a roving enquiry into full and true disclosure or decide the issue of change of opinion at that stage; those questions are to be examined in the reassessment proceedings before the Assessing Officer.

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Issues: Whether the writ petition challenging the notice reopening assessment and the order overruling the assessee's objections was liable to be allowed on the grounds of change of opinion and absence of full and true disclosure.

Analysis: The reopening notice under Section 148 of the Income-tax Act, 1961 is only the initiating step for reassessment and is controlled by the time-limit and recording requirements in Section 149 and the reasons recorded by the Assessing Officer. The objections communication following the GKN Driveshafts procedure is not the reassessment order itself. In writ jurisdiction, the Court does not conduct a roving enquiry into whether the assessee made full and true disclosure or whether the case is ultimately one of change of opinion; those matters are to be examined in the reassessment proceedings. The legal bar against reassessment on a mere change of opinion remains applicable, but its application depends on the factual issue of disclosure, which the assessee must establish before the Assessing Officer.

Conclusion: The challenge to the reopening notice and the order rejecting objections was not accepted, and the assessee was relegated to participate in the reassessment proceedings and place its objections before the Assessing Officer.

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