Held that the Tribunal was required to adjudicate on the grounds which were urged before it by the assessee. Remanding the matter in its entirety to the Assessing Officer had caused serious prejudice to the assessees inasmuch as even those reliefs which had been granted by the first appellate authority would stand nullified in view of the Tribunal’s direction to the Assessing Officer to redo the whole exercise in its entirety. No cross-appeals were filed by the Revenue against the order of the first appellate authority granting substantial relief to the assessees. The order of remand passed by the Tribunal was quashed.