Remand order in tax assessment raised no substantial question of law because the Tribunal had not decided the merits finally.

A remand order setting aside the appellate order and sending the matter back for fresh assessment did not finally decide the merits of the dispute. In that situation, the High Court held that the Revenue's grievance did not raise any substantial question of law requiring adjudication in appeal. The appeal was therefore not maintainable on that issue and was liable to be dismissed.

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Issues: Whether any substantial question of law arose from the Tribunal's order remanding the matter for fresh assessment.

Analysis: The Tribunal had not finally adjudicated the merits of the controversy but had set aside the appellate order and remitted the matter for fresh consideration by the Assessing Officer. In such a situation, the Court held that the grievance raised by the Revenue did not give rise to a question of law requiring adjudication in the appeal.

Conclusion: No substantial question of law arose from the remand order, and the appeal was liable to be dismissed.

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