Is it possible to make reassessment of a case completed in block assessment?

In CIT v Peerchand Ratanlal Baid ( ITA No. 19 of 2006) decided on 15.05.2009 the Gauhati High Court held that even block assessments made could be subjected to reassessment by invoking secs. 147 and 148 of the Act. This judgment dissented from Gujarat HC decision in the case of Cargo Clearing Agency (307 ITR 1) in which it was held that the block assessment could not be reopened by resorting to reassessment provisions. In Western India Bakers (87 ITD 607) the decision was similar to Gujarat HC decision. The Supreme Court in Suresh Gupta case 297 ITR 322 held that reassessment is possible even for block assessment. However in Vatika Township 314 ITR 338 due to doubt the same matter was referred to larger Bench by the Apex Court.