So far the technical issue relating to the power of the assessing officer in respect of addition made by disallowing compensation paid to the lenders for de-rating is concerned, we noted that in this case the assessing officer has made the addition in respect of the income for which reasons for escapement of assessment were recorded by him i.e. unabsorbed depreciation. Merely the additions so made stand deleted by the CIT (A) will not make the action of the assessing officer illegal if he has added any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently, in the course of the proceedings u/s 147.