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    <description>The High Court allowed the writ appeal, setting aside the impugned order and quashing the reassessment dated 02.3.2015. The Court found the reopening of assessment without fresh tangible material to be unsustainable, emphasizing that it would amount to impermissible review of the earlier decision. No costs were awarded, and the connected CMP was closed.</description>
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      <description>The High Court allowed the writ appeal, setting aside the impugned order and quashing the reassessment dated 02.3.2015. The Court found the reopening of assessment without fresh tangible material to be unsustainable, emphasizing that it would amount to impermissible review of the earlier decision. No costs were awarded, and the connected CMP was closed.</description>
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