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TMI Blog2017 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case and in law the Hon'ble ITAT was justified in holding that the Assessing Officer had the jurisdiction to reassess issues other than issues in respect of which proceedings are initiated, but he was not justified when the reasons for the initiation of those proceedings ceased to survive?" 2. This appeal arises out of the assessee's return for the assessment year 2001-2002 and the issue pertains to the validity of reopening of the assessment which was previously framed after scrutiny. Assessing Officer had recorded detailed reasons for issuing notice for reopening. During the course of reassessment, as it so happened, the Assessing Officer made no addition on any of the grounds recorded in the reasons. He however ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion added to a statutory provision is not a substantive provision but as the plain meaning of the word itself shows it is merely meant to explain or clarify certain ambiguities which may have crept in the statutory provision. It was observed as under: 52. Thus, from a conspectus of the authorities referred to above, it is manifest that the object of an Explanation to a statutory provision is( (a) to explain the meaning and intendment of the Act itself, (b) where there is any obscruity or vagueness in the main enactment, to clarify the same so as to make it consistent with the dominant object which it seems to subserve. (c) to provide an additional support to the dominant object of the Act in order to make it meaningful and purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of assessment must also be established unless ofcourse some other ground viz. nonfiling of the return at all etc. is available to the Assessing Officer. If such nondisclosure of material facts is established with respect to the reason recorded for issuing notice for reopening the assessment, it would be open for the Assessing Officer to thereafter even assess other income which might have escaped assessment but which may not necessarily satisfy the requirement of nondisclosure of true and full material facts. If in such a situation, the stand of the revenue is accepted, a very incongruent situation would come about if ultimately the Assessing Officer were to drop the ground on which notice for reopening had been issued but to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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