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    <description>The court allowed the Writ Petition, setting aside the Impugned Order dated 17.09.2019, and concluded that the reassessment proceedings were invalid. The court emphasized that all material facts were disclosed by the Petitioner, there was no new material justifying the reassessment, and the reassessment was based on a mere change of opinion and invalid audit objections.</description>
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      <description>The court allowed the Writ Petition, setting aside the Impugned Order dated 17.09.2019, and concluded that the reassessment proceedings were invalid. The court emphasized that all material facts were disclosed by the Petitioner, there was no new material justifying the reassessment, and the reassessment was based on a mere change of opinion and invalid audit objections.</description>
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