There are two cases:
1. The user has rotated the screen, causing the activity to restart.
2. The user has clicked a button which restarts the game.
in the first case, you have to re-create all the views because they are lost, and in a different arangement due to the rotation. If you used activity_pause smartly then you had saved all the game data in a file and you can reload this data during activity_resume, and continue to play.
In the second case, you can leave the views as they are because the are not lost, you have to restart all the game data to the status of a new game.