The minimum alternate tax is paid when it is higher than the tax computed in accordance with normal provisions of the Act and the assessee is entitled to claim the said difference between MAT provisions and normal provisions as set off in the subsequent assessment years where it pays tax in pursuance of normal provisions. In the presentcase, the CIT(A) observed that the AO mentioned that there is no MAT credit for A.Ys. 2006-07 and 2007-08 and further, he opined that the assessee could not demonstrate what is the actual MAT credit available for the aforesaid two assessment years. We note that the assessee even before CIT(A) pleaded that there may be direction to the AO to give appeal effect to order of Tribunal and CIT(A). Admittedly, this was not considered by the CIT(A) and there was no reference in the order passed u/s. 154 of the Act regarding availability of MAT credit for A.Ys. 2006-07 and 2007-08.