During current year, assessee claimed deduction of Rs.1.18 crore on account of ‘reversal of provision for bad and doubtful debts of earlier years’ on ground that said provision was duly offered to tax in earlier years.  Assessing Officer disallowed same but DRP observed that reversal of provision was apparently allowable and directed Assessing Officer to verify claim on basis of details submitted. However, Assessing Officer without appreciating details and documents, made an addition of said amount  Tribunal held that since Assessing Officer had neither followed directions of DRP nor he had examined submissions, documents and details filed by assessee in right perspective, Assessing Officer was to be directed to examine assessee`s claim and readjudicate issue  (AY. 2014-15)