AO cannot go beyond the directions/ orders of CIT (A) while working under the order

Brief of the case: In this case AO made certain addition being disagreed from the submissions of the assessee. Being aggrieved from the assessment order assessee filed appeal before CIT (A). After considering submissions of the assessee and noticing that the provisions of Section 14A has to be invoked and disallowance has to be made in accordance with rule 8D which was effective from AY. 2008- 09, he directed assessee to furnish calculation of disallowance as per rule 8D, which worked out to Rs. 92,43,413/-. AO was directed to verify the working so given and consider the amount arrived at such...