Held that reasons recorded for reopening the reassessment are to be examined on a standalone basis. Nothing can be added or deleted from the reasons so recorded. The reasons are required to be read as they were recorded by the Assessing Officer. No inference can be allowed to be drawn on the basis of reason not recorded by him. The reasons recorded should be self-explanatory and should not keep the assessee guessing for reasons. Reasons provide link between conclusion and the evidence. On facts reassessment based on borrowed satisfaction of Investigation wing is held to be bad in law. (AY.2012-13)