Suo motu revisional power cannot undo a remand that permits fresh consideration of an enlarged exemption claim.

Where a tax appellate tribunal remands a matter for fresh disposal with awareness that an enlarged exemption claim is under consideration, the remand permits examination of the whole claim on merits and according to law. On that footing, the appellate authority may consider the enlarged claim within its jurisdiction. A revisional authority cannot misread the remand order and use suo motu power to treat the enlarged claim as incompetent when the tribunal intended fresh examination of that very issue. The revisional interference in substance targets the remand-based consideration itself and exceeds the permissible scope of revision, so the revision order is liable to be set aside.

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Issues: Whether the Board of Revenue could exercise suo motu revisional power to interfere with the Appellate Assistant Commissioner's order allowing exemption on a larger turnover when the Sales Tax Appellate Tribunal had remanded the matter for fresh disposal and consideration of the enlarged claim.

Analysis: The Tribunal's order showed that it was aware that the assessee's claim for exemption before it was larger than the claim originally made before the assessing authority and the Appellate Assistant Commissioner. The Tribunal nevertheless allowed the appeal and remanded the matter for fresh disposal on merits and according to law, thereby permitting examination of the entire claim. In that setting, the Appellate Assistant Commissioner acted within his authority in considering the enlarged claim. The Board misread the Tribunal's order and treated the allowance of the larger claim as if it were beyond consideration, when the remand was intended to enable such consideration. The Board's revisional interference was therefore directed in substance against the Tribunal's remand and exceeded the scope of its power under section 34.

Conclusion: The Board had no jurisdiction to revise the order in the manner adopted, and its order was liable to be set aside in favour of the assessee.

Ratio Decidendi: Where an appellate tribunal remands a tax assessment for fresh disposal with awareness that an enlarged exemption claim is being examined, the revisional authority cannot invoke suo motu power to undo that remand-based consideration as though the claim were incompetent.

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