CIT (Appeals) Rectification section 154

1A] Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section [1], the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided

My question is that, Can the assessing officer rectify any matter of appeal which has been considered but not yet decided by the CIT in the appeal.

Please quote relevant judgements if any for the reference.