Assessing Officer passed an assessment order under section 153A, read with section 143(3), and additions were made to income of assessee. Commissioner (Appeals) deleted additions so made on ground that since no incriminating material was found and assessments for assessment years in issue stood completed, Assessing Officer had no jurisdiction to frame an assessment order.While appeals against Commissioner (Appeals) order were pending before Tribunal, Assessing Officer issued a notice under section 148 proposing to reassess said additions. Commissioner (Appeals) confirmed additions made in assessment years in issue under section 68. On appeal, Tribunal quashed reassessment proceedings. On appeal by the Revenue the Court held that while appeals were pending adjudication with Tribunal, Assessing Officer could not have triggered reassessment proceedings against additions which were subject matter of appeal. Order of Tribunal is affirmed. (AY. 2010-11, 2011-12)