Assessee-company is engaged in building, promotion and development of land. Assessee claimed deduction under section 80-IA(4)(iii) of the Act.  Assessing Officer disallowed the claim. On appeal, High Court remanded matter Industrial Park to Tribunal to record a finding whether assessee complied with conditions laid down under Industrial Park Scheme to be eligible to claim deduction under section 80-IA(4)(iii).  Tribunal without recording any findings on its own remanded matter to Assessing Officer. On appeal the Court held that  since Tribunal being last fact finding authority was required to comply with direction issued by High Court, matter could not be remanded to Assessing Officer and the order of Tribunal was  set aside.  (AY. 2009-10)