Valid review order required to sustain a Revenue appeal; an undated review defeated maintainability.

A Revenue appeal depends on a valid review order authorising the challenge. Where the review order is undated and does not show that a proper review was passed or signed, the date and existence of the review cannot be verified, and the right of appeal is not established. On that basis, the appeal was held not maintainable and was dismissed in favour of the assessee.

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Issues: Whether the Revenue appeal was maintainable when the review order filed in support of the appeal was undated and did not show that a valid review had been passed.

Analysis: The appeal was founded on a review order that bore no date and was not shown to have been properly made or signed with a date. In the absence of a dated review order, it could not be established when the review was carried out or that a review order had in fact been passed so as to confer a right of appeal on the Revenue.

Conclusion: The appeal was held to be not maintainable and was dismissed, in favour of the assessee.

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