Remand order can’t be challenged for an issue which could be addressed with execution of such remand

IT: Where Tribunal by passing an open remand order directed Assessing Officer to re-consider issue relating to exclusion of miscellaneous income for allowing deduction under section 80HHE, objection raised by revenue that said order would impliedly mean that Tribunal had held all other incomes intimately connected with business of assessee, did not require separate adjudication