Tribunal held that the Assessing Officer had the jurisdiction to reassess issues other than the issues in respect of which proceedings were initiated but he was not so justified when the reasons for the initiation of those proceedings cease to survive. Since the Assessing Officer had initiated proceedings under section 147 for escapement of income of Rs. 9,43,897 which was the returned income filed prior to issue of notice under section 148 in the belated return and as well as in the return filed in response to the notice under section 148 and since the Assessing Officer had accepted the returned income and proceeded to make various other additions without issuing fresh notice under section 147 / 148 , the Assessing Officer had exceeded his jurisdiction in reassessing issues other than those in respect of which the proceedings were initiated since reasons for the initiation of those proceedings ceased to survive. The various other additions made by the Assessing Officer were not in accordance with law being without jurisdiction and, therefore, were to be deleted.( AY.2010-11)