Reopening of assessments: voluntary disclosure alone should not trigger reopening; cooperative new taxpayers will be treated sympathetically. A new assessee's first-time declaration of substantial income does not alone justify reopening earlier assessments or initiating roving enquiries; established reopening principles require independent grounds beyond voluntary disclosure. Although penal provisions for defaults like late filing and advance tax non-compliance continue to apply, the Department instructs officers to adopt a liberal, sympathetic approach toward taxpayers who come forward voluntarily and cooperate in enquiries, and to encourage early filing of returns without fear.