JUDGMENT S.A. Hakeem, J.—In this reference under section 256(1) of the Income Tax Act, 1961, the Tribunal has referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in coming to the conclusion that the Commissioner of Income Tax had no jurisdiction to pass an order under section 263 inasmuch as the original assessment order had merged with the appellate order ?" 2. An identical question having come up for consideration before the Full Bench of this court Commissioner of Income Tax, Karnataka-I Vs. Hindustan Aeronautics Ltd., (1986) 157 ITR 315 KAR the same is answered in favour of the assessee and the against the Revenue. Following the said decision, the above question is answered accordingly. 3. Income Tax reference case is disposed of accordingly.