- (1.) ISSUE notice limited to the question as to why the matter should not be remitted to the High Court for consideration of the point which arises from the order of the AO at p. 42 of the SLP paper book which reads as under : "These explanations are not all acceptable because these agreements are not original or first agreements, rather the the relevant financial year 2002 -03, hence, apparently not applicable for asst. yr. 2003 -04. Rather it may be said that those agreements are made by applying 'afterthought' and tried to avoid tax by changing the agreements and tried to establish that the income is not rental but business income, hence, not acceptable." ;