Held that AO had shown dissatisfaction over suo-moto disallowance made by assessee in comparison to amount of exempt income and amount of investment made by assessee-company to earn exempt income, in such circumstances, matter would be restored to file of Assessing Officer for deciding de novo after verification of basis of allocation of expenses under different heads from relevant material to be furnished by assessee. (AY. 2016-17,2017-18)