Revision not maintainable against remand order where penalty computation was left for fresh determination.

A revision does not lie against an order that merely remands the matter to the assessing authority and does not finally determine the legal issue or the correctness of the penalty computation. The impugned order only required the authority to pass a speaking order on the manner of computation, leaving the matter to be decided afresh. In these circumstances, no concluded question of law arose for revisionary scrutiny at that stage, and interference on the merits of the penalty computation was unavailable.

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Issues: Whether a revision lay against an order that merely remanded the matter to the assessing authority and had not finally determined any question of law or the correctness of the penalty computation.

Analysis: The impugned order only affirmed the remand made by the Single Bench of the Board and required the assessing authority to pass a speaking order on the manner of computation of penalty. Since the matter was to be decided afresh by the assessing authority, no concluded question of law arose for examination in revision at that stage.

Conclusion: The revision was not maintainable for interference on the merits of the penalty computation at that stage and was dismissed.

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