No coverage of liability towards pension scheme under sec. 43B where it didn't envisage regular cont

IT: Where assessee had charged a certain amount to profit and loss account, being liability towards pension scheme, and it submitted before Tribunal that pension scheme did not make any regular contribution to any fund or trust and, therefore, liability would not fall under provisions of section 43B, matter was sent back to Assessing Officer for proper verification and examination of claim of assessee