Birsa Minerex vs Sales Tax Officer on 17 November, 2022
9. This Court too has in similar circumstances,
where there was a mere change of opinion on the same
materials, set aside the reassessment notice and the
consequential assessment order by its judgment dated 15th
February, 2022 in Writ Petition (Civil) No. 25229 of 2017
(M/s. Tuff Tubes (Orissa) Pvt. Ltd. v. The Deputy
W.P. (C) No. 21222 of 2015 Page 15 of 27
Commissioner of Income Tax, Corporate Circle-1(2),
Bhubaneswar)."