Assessing Officer had disallowed depreciation claimed by assessee on opening WDV of computer software by following his own order passed in assessment year 2004-05 and had restricted claim of depreciation to 25 per cent as against 60 per cent. Tribunal held that since finding of Assessing Officer on this issue of assessment year 2004-05 had been overturned by Tribunal by directing Assessing Officer to consider software and computer as one block, issue was to be remitted back to Assessing Officer to decide as per findings returned by Tribunal. (AY. 2005-06)