The assessment  was reopened to examine the cash deposited in his bank account. In the assessment order, AO enquired this aspect and was satisfied with the explanation given by the assessee. Commissioner revised the order on the ground that the  the AO wrongly allowed exemption under s. 54B and 54F to the assessee. On appeal the Tribunal held that when the AO has not made addition on the issue of reasons recorded, he was ousted of his jurisdiction to  make any other addition.  Hence the Revision order is quashed and set aside on the ground that  invalid reassessment cannot be set aside under section 263. Followed  CIT v. Software Consultants (IT Appeal No. 914 of 2010. dt. 17th Jan, 2012) (Delhi) (HC).(AY. 2009-10)