The Assessing Officer made additions towards interest accrued, but not due of non-performing assets on the ground that non-performing assets should be classified according to rule 6EA of the 1962 Rules, which says that an account could be treated as non-performing asset only if the interest was overdue for more than six months. The Commissioner (Appeals) deleted the additions. On appeal the Tribunal affirmed the order of the CIT(A)   (AY. 2015-16 to 2017-18