Appellate jurisdiction limited to disputed turnover cannot reopen finalised assessment matters beyond the appeal scope.

Where a revision arose from a second appeal confined to a disputed turnover item, the Tribunal could not set aside the entire assessment or remand the matter for fresh inquiry into turnover that had already attained finality. The appellate dispute was limited to the addition treated as inter-State sales, while the balance turnover had not been challenged by the department. The Tribunal's direction for complete reassessment was therefore beyond the scope of the appeal, and the statutory power invoked did not authorise reopening matters outside the controversy before the first appellate authority. The remand was unsustainable because any enhancement power had to remain within the subject matter actually in dispute.

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Issues: Whether, in an assessee's revision arising from a second appeal confined to a disputed turnover of Rs. 3,33,110, the Tribunal had jurisdiction to set aside the entire assessment and remand the matter for fresh investigation into the larger turnover that had already attained finality.

Analysis: The dispute before the appellate forums was limited to the addition of Rs. 3,33,110 as inter-State sales. The remaining turnover accepted as consignment sales had not been put in issue by the department and had become final. The Tribunal's direction for a fresh investigation and a complete reassessment travelled beyond the scope of the assessee's appeal. The statutory power relied upon was held not to confer any general authority on the Tribunal to enhance or reopen matters that were not in dispute before the first appellate authority.

Conclusion: The Tribunal lacked jurisdiction to unsettle the assessment beyond the disputed turnover, and its order remanding the entire matter was unsustainable.

Final Conclusion: The revision succeeded, the Tribunal's order was set aside, and the appeal was directed to be decided afresh in accordance with law.

Ratio Decidendi: An appellate or revisional authority cannot reopen or remand portions of an assessment that have attained finality when the appeal is confined to a limited disputed item, and any power of enhancement must stay within the subject matter actually in dispute.

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