Section 45 read with sections 28(i) and 45 of the Income Tax Act, 1961– Nature of income– Capital gains or business income – Tribunal remanded matter related to addition made to income of assessee on account of client code modification with regard to brokers in future and option business as short term capital gain and on remand, AO treated entire income of assessee under head profits and gains from business and profession and accordingly, enhanced additions. Since issue of change of nature of income from sale of shares was not considered by Tribunal while remitting matter ,reconsideration of this issue on remand could not be sustained– Smt Neetaa Suneel Shah vs. Income Tax Officer [2020] 268 Taxman 213 (Madras