Assessments cannot be reopened under section 147 of the Income-tax Act, 1961 by the Assessing Officer in relation to income arising out of a matter which was the subject matter of an appeal.Accordingly, that the investment agreement dated August 12, 2009 being the subject matter of the appeals before the Appellate Tribunal and, thereafter, before the court, it was not open to the Assessing Officer to treat it as the foundation for forming an opinion that income chargeable to tax had escaped assessment in the context thereof.  ( AY.2010-11)