Assessing Officer while passing assessment order disallowed interest expenses of certain amount and administrative expenses of certain amount by invoking provisions of section 14A. Tribunal remanded matter back to Assessing Officer for proper verification and adjudication and decide same as per law. On appeal the Court held that  the  Tribunal had not considered its decision for previous assessment years 2009-10 and 2010-11 wherein on similar facts of disallowance under section 14A, Tribunal had allowed interest expenditure to assessee and also restricted disallowance of administrative expenses only up to certain amount and such orders passed by Tribunal were also confirmed by this Court while dismissing tax appeals of revenue. Oder of Tribunal is  set aside and matter was to be remanded to Tribunal to decide issue afresh Matter remanded.  (AY. 2011-12)