Allowing the appeal the Tribunal held that that there was no application of mind by the Assessing Officer in the remand proceedings. When the assessee filed bills, vouchers and evidence in support of the expenditure claimed before the Assessing Officer during the second remand proceedings, no steps were taken by the Assessing Officer to verify them for considering the claim of the assessee in accordance with law. The Commissioner (Appeals) did not admit evidence filed by the assessee on the ground that the assessee failed to show that proper opportunity to adduce evidence was not granted to the assessee. The action of the Assessing Officer was contrary to the remand notice wherein the Commissioner (Appeals) directed the Assessing Officer to give one more opportunity to the assessee and verify all details before sending the report. The Commissioner (Appeals) was duty bound to verify documents and evidence filed by the assessee himself, when the Assessing Officer failed to carry out his directions in accordance with law. The Commissioner (Appeals) has coterminous powers with the Assessing Officer. Under such circumstances, the Commissioner (Appeals) was to verify the documents and evidence filed by the assessee in support of its claim to deduction of expenditure and pass a detailed order on the merits, in accordance with law after granting proper opportunity of being heard to the assessee.( AY.2010-11)