CIT(A)  annulled the  assessment order passed u/s. 144/148 being without jurisdiction .After annulling assessment order CIT (A) had given directions by stating that income of assessee for year under consideration had to be assessed u/s 147 by AO having jurisdiction over case. Allowing the appeal the Tribunal held that  ,Appellate or Revisional authority could not give direction for assessment or reassessment which goes to extent of conferring jurisdiction upon AO if his jurisdiction had ceased due to bar of limitation.  Accordingly the action of CIT(A) in directing ITO, to make fresh order u/s. 147 inspite of facts notice u/s. 148 was validly issued only after expiry of time limit provided u/s. 149 was not valid.  Followed K.M Sharma v. ITO (2002 ) 254 ITR 772 (SC)   ( AY.2003 -04)