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2012 (6) TMI 823 - AT - Income TaxAllowability of deduction u/s 54EC - Held that:- Direction of ld. CIT may kindly be modified to the extent that the A.O. will reframe his assessment order in accordance with law ignoring the observation made by ld. CIT on allowability of deduction u/s 54EC of the Act. Ld. D.R. did not object to this submission of the assessee. Therefore, the direction of ld. CIT is modified and the A.O. is directed to reframe the assessment order in accordance with law ignoring the observation of ld. CIT on allowability of deduction u/s 54EC of the Act.
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