Which of the following statements are not correct?

(A) Planning and controlling are essentially one and the same.

(B) Controlling is the part of planning process.

(C) Controlling can be a substitute for planning.

(D) Planning without controlling is meaningless.

Choose the correct answer from the options given below:

Option 1 -> This includes statement (D) which is actually correct, so this option is wrong.

Option 2 -> This includes statement (D) which is actually correct, and misses statement (C) which is incorrect, so this option is wrong.

Option 3 -> This includes statement (D) which is actually correct (planning without controlling IS meaningless), so this option is wrong.

Option 4 -> This correctly identifies statements (A), (B), and (C) as incorrect, while properly excluding statement (D) which is a correct statement.

Hence, Option 4: (A), (B) and (C) only -> Statement (A) is incorrect because planning and controlling are distinct management functions, not the same. Statement (B) is incorrect because controlling is not part of planning but a separate complementary function. Statement (C) is incorrect because controlling cannot substitute planning - you need a plan first to have standards for control. Statement (D) is actually CORRECT because planning without controlling is indeed meaningless as there would be no monitoring of plan implementation -> correct