Dismissing the appeal of the Revenue  the Court held  that the Revenue had not alleged or pleaded that the finding recorded by the Tribunal was perverse. The order of the Tribunal remanding the matter to the Assessing Officer for reconsideration of the deduction of provision for pit filling expenses under section 37, after granting an opportunity of hearing to the assessee was without expressing any opinion on the merits. The order of remand would not prejudice the interests of the Revenue or the assessee.(AY. 2014-15)