ORDER 1. This is a direct reference under Section 257 of the Income Tax Act, 1961. The two questions which are referred for our decision read as under : (1) Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the reassessment under Section 147(a) of the Income Tax Act, 1961 cannot include items already barred under Section 147(b) of the Income Tax Act, 1961 and accordingly in deleting the six additions made in the reassessment for the Assessment Year 1959-60 ? (2) Whether on the facts and in the circumstances of the case, the a Appellate Tribunal is justified in drawing a distinction between items falling under Sections 147(a) and 147(b) and in deleting the items of additions that could be brought under Section 147(b) of the Income Tax Act, 1961 ? 2. Having heard the counsel and having noticed the facts, the counsel for the Revenue fairly concedes that on the facts as established both the questions must be answered in favour of the assessee and against the Revenue quite apart from the fact that they are so answered in the decision of this Court in ITO v. Mewalal Dwarka Prasad (1989) 2 SCC 279 : 1989 SCC (Tax) 266 : (1989) 176 ITR 529). In view of the above we answer both the questions in the affirmative i.e. against the Revenue and dispose of the reference accordingly with no order as to costs.