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decision of the Hon'ble Bombay High Court in Marico Ltd.,, wherein reassessment proceedings were quashed on the ground of change e of opinion ... upon by the assessee, including Kelvinator of India Ltd. (supra) Ltd. and Marico Ltd.(supra) (supra). 8.9 ordingly, we hold that the reassessment proceedings

decision of the Hon'ble Bombay High Court in Marico Ltd.,, wherein reassessment proceedings were quashed on the ground of change e of opinion ... upon by the assessee, including Kelvinator of India Ltd. (supra) Ltd. and Marico Ltd.(supra) (supra). 8.9 ordingly, we hold that the reassessment proceedings

decision of the Hon'ble Bombay High Court in Marico Ltd. vs. ACIT(425 ITR 177)to contend that once queries are raised, application ... reliance placed by the Ld. AR on Kelvinator of India Ltd. and Marico Ltd. is misplaced. Those decisions deal with the scope of reopening