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TMI Blog2013 (3) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. ORDER Shantanu Kemkar, J. - With consent heard finally. 2. By filing this petition under Art. 226/227 of the Constitution of India, the petitioner has made a prayer for issuance of writ, order or direction expunging the directions issued by the CIT(A) while passing order dt. 30th Nov., 2012 to the extent that such directions pertaining to asst. yrs. 2008-09 to 2011-12 the years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai SEZ-remedial action requires for withdrawal of claim for asst. yrs. 2008-09 to 2011-12. 4. According to Shri Ajay Vohra, the learned counsel for the petitioner the CIT(A) in excess of its jurisdiction held in para 5.10 of the impugned order that in the four assessment years (2008-09 to 2011-12) the total claim under s. 10A of the Act will have to be denied. It has gone to the extent of issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections by the CIT(A) to the AO for the other years which were not before the CIT(A), is contrary to the provisions of law and various judicial pronouncements. 6.Shri R.L. Jain, learned senior counsel appearing for the respondents submitted that the directions which have been made are not binding in nature and it is open for the AO to act independently in accordance with law. In para 5.37 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having considered the submissions made by learned counsel for the parties and in view of the categorical stand taken by the respondents in reply to the petition in paras 5.37 and 5.40 as extracted above, we dispose of this petition by observing that the directions contained in para 5 and its sub-paras of the impugned order passed by CIT(A) shall not be construed to be of binding nature by the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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