Reassessment under s.148 cannot reopen concluded assessments based on s.148A(b) notice when reasons already considered

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....The HC allowed the petition, holding that the issuance of a notice under s.148A(b) did not furnish a basis to reopen assessment where the reasons relied upon had already been considered by the AO in the original assessment order; an AO lacks jurisdiction to effectively review or revisit his concluded assessment by invoking reassessment proceedings under s.148 to reappreciate documents and explanations already placed on record. The Court emphasized that reassessment under s.148 cannot be used as a surrogate for review and that the power to re-examine completed assessments is not to be exercised intermittently. Consequently, the reassessment proceedings initiated against the petitioner were quashed.....