No reassessment to disallow business loss which was duly considered in regular assessment

IT: Where reassessment notices were issued to assessee-bank on ground that deduction in value of its advances on account of change in contractual terms consequent to restructuring of assets was of contingent nature and did not qualify to be allowed as a loss/deductible expenditure and, thus, income chargeable to tax had escaped assessment, since said claim was considered during assessment proceedings and accepted for both years, it was a clear case of change of opinion and, thus, reassessment no

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