<h1>Reassessment notices reissued in 2016 on same transaction held unlawful second initiation; notices quashed and costs awarded</h1> The Delhi High Court held that reassessment notices issued in 2016 constituted an unlawful second initiation of proceedings on substantially the same transaction and therefore lacked jurisdiction, and quashed those notices and any consequential orders, thereby terminating the reassessment process against the petitioners. The court found the re-initiated proceedings arbitrary and contrary to principles of fair adjudication and held they violated Articles 14, 19(1)(g) and 300A of the Constitution, with the operative effect that the constitutional rights ground formed a basis for relief and annulment of the notices. The court also directed payment of token costs of Rs 1,00,000 to each petitioner.