It is well settled in law that reasons as recorded for reopening the re-assessment are to be examined on a standalone basis. Nothing can be added to reasons so recorded, nor anything can be deleted from the reasons so recorded. Therefore, the reasons are to be examined only on the basis of the reasons as recorded. The next important point is that even though reasons, as recorded may not necessarily prove escapement of income at the stage of recording the reasons, such reasons must point out to an income escaping assessment and not merely need for an inquiry which may result in detection of income escaping assessment. Followed,  Hindustan Lever Ltd. v. Dr. B. Wadkar(2004)  268 ITR 332 (Bom.) (AY.2008-09, 2010-11)