Question admitted before the High Court was “whether on the facts and in the circumstances of the case, the Tribunal failed to appreciate that the original order of assessment dated 16-3-88 was farmed without allowing the benefits of section 11 of the Act and hence the assessee could not have raised the ground of method of computing taxable income, if any when applying section 11 of the Act. in an appeal against the said order“   Allowing the appeal of the assessee the Court held that, CIT(A) can set aside an assessment order if AO  fails to comply the direction of CIT(A) in an earlier order  while granting relief to the assessee. (AY. 1985 -86)