Held, that for the assessment year 2007-08 the Tribunal had restored the matter to the Assessing Officer. The Commissioner (Appeals) followed that order but instead of restoring the matter to the Assessing Officer, deleted the addition. The Commissioner (Appeals) does not have any power to remand the matter to the file of the Assessing Officer. The Assessing Officer had compared the rent received from D and then made the addition. According to section 23 of the Income-tax Act, 1961, the annual value of let out property is to be determined on the basis of the sum for which the property is expected to be let out from year-to-year. Therefore, it had to be the market rate of the rent. As in the assessee’s own case for earlier years the Tribunal had resorted the matter to the Assessing Officer to determine the annual lettable value, the matter was to be restored to the Assessing Officer for this year also, because he had compared the rent of the financial year 2010-11. (AY.2014-15