No remand can be allowed by ITAT to improve upon the case of revenue Laxman Dass Makjija Agra Bench TM 313 ITR 123 AT; Amina ITAT Del TM 73 ITD 125; In SMC Share Brokers 109 TTJ 700 affirmed by DHC 288 ITR 345 Neema Sayal CHD ITAT 70 ITD 62; All ITAT TM 50 ITD 1;ZUARI LEASING ITAT TM 112 ITD 205