The Tribunal allowing the appeal held that, original return of income was scrutinised u/s.143(3). The reopening was challenged stating that the AO had not referred to any tangible material coming into his possession which would lead to formation of a belief that certain income had escaped assessment. The reassessment had been initiated on the same set of materials as available before the AO during the original assessment proceedings. The reassessment proceedings would be nothing but a review of the order which was impermissible. (AY. 1997-98, 2001-02)