Allowing the appeal of the revenue the Court held  that  the observations made by the Tribunal in that portion of the order conditionally remitting the matter were set aside and the order of remand was confirmed as an open remand. The Assessing Officer was to consider all the issues raised by the Department and the assessee, either factual or legal or both and decide the matter after affording an opportunity of hearing to the insolvency resolution professional representing the assessee.( AY. 2012-13),( AY. 2008-09, 2010-11)