CIT(A) has to follow directions given by the Tribunal, violation of directions can be treated as contempt of Court

Brief Facts 1. M/s Swastik Constructions, a proprietorship concern of the assessee, had under taken a construction project at Panchkula and claimed profit from this project of Rs.41,15,216/- as deduct ion under sect ion 80IB(10) of the Income Tax Act ,1961 (hereinafter refer red to as ‘Act ’ ) . The Assessing Officer examined the genuineness of claim of deduct ion under sect ion 80IB(10) of the Act . The Assessing Officer on the basis of the inquiries made, found that the project was granted approval on 15.02.1996 i .e. much before the date of October , 1998, provided in the Act for claimi...