Held that if the AO initially has a reason to believe that certain income has escaped assessment, which in fact did not escape assessment owing to operation of provisions of cl. (b) of sub-s. (1) of s. 139, additional grounds are not available to the Revenue for making additions of any other income which did not find place in the s. 148 notice issued to the assessee. Addition is deleted.  (AY. 2012-13)