Dismissing the appeal of the assessee the Court held that  the Tribunal upon reconsideration of the factual position, found no justifiable reason to accept the prayer of the assessee to remand the matter to the Assessing Officer and also rightly observed that the assessee could not fill up the gaps and blanks by seeking a remand. Further, the Tribunal also agreed with the submission of the Revenue that there was a likelihood of tinkering with the evidence in the meantime and if the remand were permitted, it would be prejudicial and detrimental to the interests of the Revenue. Court also observed that an order of remand is not for the asking and superior courts should be slow in remanding a case to the authority, unless it is shown that the case warrants reconsideration on the material already available or when an important legal issue was not considered and that cannot be considered by the court because disputed facts have to be gone into. Otherwise, the prayer for remand should be rejected. (AY.1994-95)