Revisional interference with appellate remand was unwarranted where statutory discretion was properly exercised and no revenue prejudice was shown.

The Appellate Assistant Commissioner was entitled to remand the assessment for fresh consideration after finding that the assessee's failure to produce accounts was explained by the manager's prolonged illness and resulting difficulty in maintaining records. The appellate authority had statutory discretion to confirm, reduce, enhance, annul, or set aside the assessment and order further inquiry. Revisional interference was unwarranted because the Board of Revenue's power under section 34 was not to be used routinely, and no loss of revenue or prejudice was shown. The remand order was therefore restored.

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Issues: Whether the Board of Revenue was justified in interfering with the Appellate Assistant Commissioner's order remanding the assessment for fresh consideration after giving the assessee another opportunity to produce accounts.

Analysis: The assessment had been made to the best of judgment after repeated failures by the assessee to produce the accounts, but the Appellate Assistant Commissioner found that the firm's inability to comply was explained by the prolonged illness of the manager and the dependence of the lady partners on him for the business records. The Appellate Assistant Commissioner had the statutory discretion to confirm, reduce, enhance, annul, or set aside the assessment and direct a fresh assessment after further inquiry. The Board's revisional power under section 34 was not meant to be exercised routinely, and interference was unwarranted where the appellate authority had acted judicially and no loss of revenue or prejudice was shown.

Conclusion: The Board of Revenue was not justified in setting aside the remand order, and the Appellate Assistant Commissioner's direction for fresh assessment was .

Final Conclusion: The appellate remand order was restored and the assessee succeeded, as the revisional interference was held to be unwarranted.

Ratio Decidendi: Revisional interference is not justified where the appellate authority has properly exercised its statutory discretion to remand for fresh assessment and no prejudice to revenue is shown.

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