In an appeal filed by the assessee , the CIT (A) remanded the matter to the AO .In the remand report, the AO himself after going through the material produced by the assessee submitted that the assessee’s argument with regard to the addition of long-term capital gains to the tune of Rs. 2,94,600 was acceptable. The assessee’s submission with regard to addition as “income from other sources” to the tune of Rs. 84,61,055 was accepted. The AO stated that the argument of the assessee with regard to the addition of income from other sources namely, foreign tour to the tune of Rs. 1,12,475 may also be accepted. The CIT (A) assed his order based on this report which was upheld by the  Appellate Tribunal. On appeal by the revenue  dismissing the  appeal the Court held that  the remand report was the basis  of the CIT(A) passing the order, which had been affirmed by the Tribunal . Accordingly no substantial question of law .  ( AY.2004-05)