Remand for fresh verification upheld where seized documents and form F required re-examination before final adjudication.

Where seized survey material, loose papers and form F declarations were unclear and required fresh verification, a remand for re-examination was justified because the Tribunal, as the final fact-finding authority, could direct fresh adjudication when material facts remained uncertain. The High Court found no error in the Tribunal's decision to send the matter back to the assessing authority, and no interference was warranted in revision. The remand order was therefore sustained, as no question of law arose for interference on the facts presented.

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Issues: Whether the Tribunal's order remanding the matter for fresh verification of the seized documents and form F required interference in revision.

Analysis: The revision arose from a remand made because the survey material, loose papers, and certain form F declarations were not found clear and required fresh examination. The Court noted that the Tribunal is the final fact-finding authority and that, where material facts are uncertain and documents seized during survey need verification, a remand for re-examination and fresh adjudication is justified. On these facts, no error was found in the Tribunal's decision to send the matter back to the assessing authority.

Conclusion: The remand order was upheld and no interference was warranted.

Final Conclusion: The revisions failed because the impugned order was sustained as a reasonable remand order and no question of law arose for interference.

Ratio Decidendi: A remand will be upheld where the material facts and seized documents require verification and the appellate tribunal, as the final fact-finding authority, finds fresh adjudication necessary.

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