Court held that , it would always be ideal for the Tribunal to consider the entire issues in an appeal , so that the parties can have a quietus to the matter.  Court observed that  the appeal on question of law , is being considered after a decade -and -half from the assessment year. If the final fact finding authority , the Tribunal, has not considered the entire questions arising on facts , then  a remand would be necessitated which would drag on the matter for another decade. (AY. 2003 – 04, 2005 – 06)