No remand can be allowed by ITAT to improve upon case of revenue

a) Agra Bench TM ITAT 313 ITR 123 9AT) Laxman Dass Makhija
b) Delhi ITAT TM in Amina 73 ITD 125; In SMC Share Brokers 109 TTJ 700(affirmed by
DHC 288 ITR 345); Chd ITAT in Neena Syal 70 ITD 62; All ITAT TM in 50 ITD 1
c) Zuari Leasing Delhi ITAT TM 112 ITD 205/115 TTJ 721-