JUDGMENT I. MAHANTY, J. - In the present writ application, the petitioner-company-M/s. Sarda Mines Private Limited has sought to challenge the order of assessment dated 18.11.2015 under Section 9C of the O.E.T. Act under Annexure- 1. 2. It is submitted by Mr. Naveen Kumar, learned Senior Advocate appearing for the petitioner-company that the present case is identical with the judgment dated 10.07.2017 rendered by this Court in W.P. (C) No.24422 of 2012 where it is submitted that in an identical circumstances, this Court had been pleased to quash the reassessment notice on a finding that the said notices would products of “change of opinion”. It is submitted on behalf of the petitioner-company that a mere change of opinion cannot be a ground for initiating the reassessment notice and is well settled by various judgment of the Hon’ble Supreme Court as considered in the judgment referred hereinabove. 4. Learned Standing Counsel for the Revenue fairly admits that the judgment relied upon by the learned Counsel for the petitioner-company is identical to the case at hand and covers the issues raised in the present writ application. 5. On consideration of the submissions recorded hereinabove and in view of the judgment dated 10.07.2017 rendered by this Court in W.P. (C) No.24422 of 2012, we hold that the order of reassessment dated 18.11.2015 under Section 9C of the O.E.T. Act under Annexure-7 and consequential notice of demand stand quashed. The writ application is accordingly allowed. No costs. K.R. MOHAPATRA, J. I agree. Application allowed.