https://www.taxtmi.com/caselaws?id=799233 Section 147's Explanation permits a pending reassessment to cover any further escaped-income issue noticed during those proceedings without initiating a fresh Section 148A process. Its scope is not confined to information available at commencement or derived from the original reassessment material, and it applies even if the original issue produces no addition. The omission of "and also" from the amended provision distinguishes precedent based on the earlier wording. Search-derived and other external material may therefore enlarge the pending reassessment, while the search-assessment mechanism remains an alternative route. Plain statutory language in an Explanation can expand the main provision where it clearly conveys that legislative intent. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799233 Section 147's Explanation permits a pending reassessment to cover any further escaped-income issue noticed during those proceedings without initiating a fresh Section 148A process. Its scope is not confined to information available at commencement or derived from the original reassessment material, and it applies even if the original issue produces no addition. The omission of "and also" from the amended provision distinguishes precedent based on the earlier wording. Search-derived and other external material may therefore enlarge the pending reassessment, while the search-assessment mechanism remains an alternative route. Plain statutory language in an Explanation can expand the main provision where it clearly conveys that legislative intent. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799233