Dismissing the appeal of the revenue the Court held that no finding had been arrived at by the Tribunal and it was only an “open remand”. No prejudice was caused in any manner and it was possible for the Department to raise the relevant contentions and question of law before the Assessing Officer even with reference to section 35D. That apart in so far as no finding had been rendered by the Tribunal as to the applicability of section 35D the appeal did not involve any “substantial question of law” so as to call for interference of the court in exercise of power under section 260A. (AY. 1994 -95)