As per the observation of the CIT(A) for the Assessment year 2005-06 the Assessing Officer issued notice for the Assessment year 2006-07. On appeal the Tribunal held that,  that the as per section. 251 (1) (a) the CIT(A) has no power to give directions while disposing the appeal against an assessment order, therefore reopening of assessment for assessment year 2006-07 by issuing the notice under section. 148 beyond the time specified in section. 149(1(b) relying on the observations made by the CIT(A), while disposing the appeal for assessment year 2005-06 is not sustainable. (AY. 2006-07)