The Tribunal held that in the AY 2011-12, the assessee had claimed expenditure in relation to gratuity and leave encashment which had been disallowed in the assessment order. It was this sum, which was written back in the profit and loss account of the relevant year, as these expenses were no longer payable. Since the expense was never allowed as deduction in the year of debit, i. e., AY 2011-12, the corresponding write back also could not be taxed, having regard to the extant provisions of section 41(1) of the Act. The Assessing Officer in the remand report having accepted the assessee’s contention, the action of the Commissioner (Appeals) sending the issue to the Assessing Officer for further verification was unwarranted. (AY.  2014-15)