Revenue appeal survives fresh assessment orders when remand is consequential and the adverse finding remains open for challenge.

A revenue appeal before the Tax Board was not rendered infructuous merely because fresh assessment orders were passed after appellate remand. The appellate authority had already determined the nature of the transaction and remitted the matter for fresh assessment, so the later orders were only consequential and did not independently resolve the dispute raised by the Revenue. The Revenue therefore retained the right to challenge the adverse finding on merits, and the appeals could not be dismissed as infructuous on that basis. The Board was held to have erred in rejecting the appeals, and the matter required reconsideration on merits.

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Issues: Whether the Revenue's appeals before the Tax Board had become infructuous merely because the assessing officer passed fresh assessment orders in pursuance of the appellate remand.

Analysis: The appellate authority had decided the nature of the transaction and remanded the matter for fresh assessment. The fresh assessment orders were passed only to give effect to that decision and did not independently determine the controversy raised by the Revenue. The existence of such consequential assessment orders did not extinguish the Revenue's right to challenge the finding recorded against it on merits, and the appeals could not be treated as infructuous on that ground.

Conclusion: The Board erred in dismissing the appeals as infructuous; the matter required fresh decision on merits.

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