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    <description>The court allowed the writ petition, quashing the notice dated 08.03.2010 and the order dated 16.03.2012 rejecting the petitioner&#039;s objections. The reassessment proceedings were deemed invalid as they were based on a mere change of opinion, and there was no failure on the part of the petitioner to disclose fully and truly all material facts necessary for the assessment.</description>
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      <description>The court allowed the writ petition, quashing the notice dated 08.03.2010 and the order dated 16.03.2012 rejecting the petitioner&#039;s objections. The reassessment proceedings were deemed invalid as they were based on a mere change of opinion, and there was no failure on the part of the petitioner to disclose fully and truly all material facts necessary for the assessment.</description>
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