Dismissing the appeal of the Revenue the Tribunal held that  the  CIT(A) was justified in setting aside the order of the Assessing Officer for want of jurisdiction and requisite sanction under the law. When the assessee was not an applicant before the Settlement Commission and there was no direction by Settlement Commission  in respect of assesseee to convert protective  addition into substantive addition. Order of the Assessing Officer convert the protective addition into substantive addition was  not in accordance with the law. Order of CIT(A) was affirmed. (AY. 2013-14)