The assessee is a government contractor and its assessment under Section 143(3) of the Act was completed by AO after making certain additions. Thereafter, reopening proceedings were initiated by issuing notice under Section 148 of the Act. After recording reasons, the AO made certain additions in the reassessment order of which some were part of reasons for reopening and some did not form part of reasons for reopening. These additions were challenged before the CIT(A) and the CIT(A) deleted those additions which were part of the reasons for reopening and confirmed the other additions. Aggrieved by the same, the assessee preferred an appeal before the Tribunal. The Tribunal relying on the various judicial precedents in case of Adhunik Niryat Ispat Ltd. (ITA No. 2090 of 2010) and Ranbaxy Laboratories Ltd. v. CIT  (2011) 242 CTR 117 (Delhi)  HC) held that when the additions in respect of which reasons were recorded are deleted, the additions made on account of the items other than the items in reasons recorded, cannot survive. Hence the AO was directed to delete the additions accordingly.  (AY. 2009-10)