ORDER 1. Heard on question of admission. 2. The revenue being aggrieved by order passed by the ITAT No. 226/Ind./ 2005 dated 20-7-2007 for the assessment year 1995-96 is before this court with a submission that the ITAT was not justified in directing to refuse deduction under Sections 80HH and 80-1 on the amount of sales tax refund. 3. The bone of contention was refund of sum of Rs. 25,00,000 by the Sales-tax department. Undisputedly, this amount was already shown in the return filed by the present respondent. The assessing officer after taking into consideration the totality of the circumstances and on the facts available before it did not include the amount of refund in the income and allowed it to be deducted. After the change of the assessing officer, the new incumbent probably took up the matter on scrutiny and on change of the opinion came to the conclusion that the department was to suffer a loss of this amount of Rs. 25,00,000 was not included in the income of the assessee. He accordingly took up the matter, issued notices and after hearing the assessee made the addition to the returned income. The assessee remained unsuccessful before the appellate forum, therefore, he went to the Tribunal. The Tribunal after hearing the parties allowed the appeal therefore, the revenue is before this Court. 4. Shri Jain, learned senior Counsel for the appellant after taking usthrough the judgment of the Supreme Court in the matter of Asstt. CIT v. [2007] 291 ITR 500(SC) submitted that the assessing officer must have a reason to believe to reopen the assessment and it is not necessary for him to have the established facts for reopening the assessment. It is also submitted that even if the strict rule to the established fact is applied then too the fact that there was refund of Rs. 25,00,000 from the Sales Tax department was available on the record. 5. From the order passed by the Income Tax Appeal Tribunal, it appears that after placing its strong reliance upon certain judgments of the Supreme Court and other High Courts, the Income Tax Appeal Tribunal came to the conclusion that in a case where there is change in the opinion, the assessing officer would not be entitled to reopen the assessment. From the facts, it would clearly appear that the refund of Rs. From the facts, it would clearly appear that the refund of Rs. 25,00,000 from the department was already available on the records. Despite availability of this fact if the amount was not included in the income of the assessee then simply on change of the opinion the assessing officer could not reopen the assessment. 6. In our opinion, the Income Tax Appellate Tribunal was not unjustified in granting the relief to the assessee. The appeal deserves to and is accordingly dismissed.