No reassessment on basis of seized docs when they were considered at time of original assessment

IT : Where Assessing Officer on basis of seized documents initiated reassessment proceedings taking a view that a part of unexplained investment in properties had escaped assessment, in view of fact that seized material which was basis of initiating reassessment proceedings had been duly considered at time of original assessment in light of explanation furnished by assessee, impugned reassessment proceedings deserved to be set aside