Per Shri M.A. Bakshi, Judicial Member - Appeal filed by the Revenue and the cross- objection filed by the assessee directed against the order of CIT(A)-XII, New Delhi, are disposed or by this common order for the sake of convenience.

2. In this case original assessment was completed u/s 143(3) on 20th March, 1976 on an income of Rs. 84,263 as under:

3. This assessment order was subject matter of an appeal before CIT(A) and the ITAT and the income assessed by the Assessing Officer at Rs. 84,263 was confirmed by the Appellate Tribunal vide order dated 15th April, 1981.

4. On 18th March, 1978 a notice u/s 148 had been issued by the Assessing Officer, as in his opinion, the income is respect of deposits amounting to Rs. 31,000 in the name in assessee’s son in Punjab National Bank, Karol Bagh, New Delhi has escaped assessment. In response to the notice u/s 148, the assessee filed the return on 24th April, 1978 declaring the same income as originally disclosed. During the course of reassessment proceedings the assessee filed evidence regarding the source of deposits amounting to Rs. 31,000 in the name of assessee’s son. On being satisfied with the explanation and evidence placed by the assessee before the Assessing Officer, the proceedings initiated u/s 148 were filed. The assessing officer stated in the order that the assessment originally made on 20th March, 1976 or an income of Rs. 84,263 shall stand. Since a brief order has been passed by the Assessing Officer, we would like to reproduce the same for ready reference:

"The assessment in this case was completed on 20-3-1976 on a total income of Rs. 84,263 u/s 143(3) of the Income-tax Act, 1961. This assessment was also upheld by the ITAT. This assessment was, however, reopened by issuance of notice u/s 148 on 18-3-78. This notice was issued as there were some deposits amounting to Rs. 31,000 in the name of the assessee’s son in the Punjab National Bank, Karol Bagh, New Delhi. Action u/s 147 was therefore taken as per office note of the ITO u/s 144-B of the Income-tax Act, 1961. A fresh return was filed by the assessee on 24-4-76 declaring the same income as originally declared. A notice u/s 143(2) was issued and Shri S.C.Jain, C.A. attended and filed the evidence regarding these deposits totalling Rs. 31,000. The explanation of the assessee has been placed on record. In view of this explanation no further addition is being made and the proceedings u/s 148 are filed. The assessment originally made on 20-3-76 on an income of Rs. 84,263 stands."

5. An appeal was filed by the assessee to the CIT (Appeals) against this order of assessment. The CIT(A) directed the Assessing Officer to reconsider the explanation of the assessee in respect of the sum of Rs. 48,691 out of Rs. 73,425 being income from undisclosed source made by the ITO in the original order of assessment. The Revenue is aggrieved against this direction of the CIT(A) as the addition of Rs. 73,425 had earlier been confirmed by the ITAT vide its order dated 15th April, 1981.

6. The learned Departmental Representative Smt. Neena Kumar contended that the CIT(A) has exceeded his jurisdiction by passing an order in respect of an issue decided by a superior authority, i.e., the Income-tax Appellate Tribunal. The order of the Income-tax Appellate Tribunal having become final the learned Departmental Representative contended, that it was not open to the CIT(A) to adjudicate on the issues that had already been settled by the final fact finding authority. It was accordingly urged that the order of the CIT(A), being without jurisdiction, may be set aside and that of the Assessing Officer restored.

7. The learned counsel