Tribunal held that reassessment was with specific information and reassessment is held to be valid. However  addition was made in respect of salary income of the assessee. The Assessee had submitted on oath that prior to starting its own business it worked for M/s. Oldy Goldy Computers on a monthly salary. However no salary income was returned by the assessee in the relevant AY. The Tribunal observed that the AO did not make any enquiry from the employer about whether salary was actually paid to the assessee. Therefore it held that in absence of conclusive evidence it was unjustified on the part of the AO to make such addition. (AY. 2009-10 to 2011-12)