view of assessing officer

What you want  to say is not clear. But what I understand is that the assessing officer can not have a different view on the same point if the assessee is different provided facts of the case are same in both the cases.

If the fact of the case are similar, the AO can not take different views. "Fact"

the AO can take different view on a subject in two different case as the same is based on the facts of respective case