"Planning is looking ahead and controlling is looking back". Comment.

Rajeev and Sanjeev are managers in the same organisation heading different units. While discussing about the functions of management, Rajeev says that 'Planning is looking ahead whereas controlling is looking back'. But Sanjeev says, 'You are wrong because planning is looking back whereas controlling is looling ahead.' Both are giving reasons in facour of their statements. Explain the possible reasons given by both and justify who is correct.