Where the Commissioner revised an assessment and the Tribunal accepted the assessee’s contention that the Commissioner had not examined the submissions and evidence, the Tribunal should have either examined the matter itself or remanded the matter back to the Commissioner. Since the Tribunal accepted the assessee’s contentions without following either of the two options, the matter was to be remanded to the Commissioner to consider the issue afresh.   Department appeals being below the threshold limit of tax effect , the appeals are dismissed .  ( AY. 2008 -09,to 2011-12, 2013 -14)