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Cases sought to be brought within Section 34(1)(a) should strictly fall within that provision and it is for the department to show that the necessary conditions for the exercise of jurisdiction are fully present. The Department is not at liberty to take hold of any and every circumstance, call it non-disclosure of material facts and set the machinery of re-assessment in motion. If this were to be permitted, there is every danger of this provision of law being used as an instrument of oppression against the assessee. The true position is that if the Income-tax Officer was left in the dark in respect of basic and crucial facts relevant ,to the assessment, he has jurisdiction to reopen the assessment and pass orders of re-assessment.