Tribunal held that pending consideration of the valuation report filed by the assessee before the Assessing Officer, the Tribunal in the assessee’s case for the assessment years 2013-14 and 2014-15 had remitted the matter to the Assessing Officer to examine the valuation reports and decide the issue afresh.  The Department had not made any objection to remitting the issue back to the Assessing Officer for the assessment year 2015-16.  Accordingly, for the assessment year 2015-16 also, the matter was remanded to the Assessing Officer to decide the allowable depreciation after considering the valuation report submitted for the earlier assessment years. (AY.   2015-16).