No reassessment if property alleged to have been acquired out of undisclosed income didn’t relate to

IT : Where in course of proceedings relating to reopening of assessment, first respondent passed on order accepting assessee's objection that there was no evidence to connect him with certain properties allegedly acquired out of undisclosed income, he should have dropped reassessment proceedings and, therefore, impugned letter issued by first respondent calling upon assesee to avail of opportunity to cross examine complainant i.e. person, who was author of tax evasion petition, deserved to be qu