Review power under Section 84 of the Finance Act was absent, rendering the Commissioner's review order without jurisdiction.

Section 84 of the Finance Act, 1994 was read as not conferring power on the Commissioner to review the order of a subordinate authority or to direct an appeal before the Commissioner (Appeals). On that interpretation, the review order was treated as having been made without jurisdiction, and the appellate order passed pursuant to that review was held to be a nullity. The impugned order was therefore set aside and the appeals were allowed.

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Issues: Whether the Commissioner had power to review the order of the subordinate authority under Section 84 of the Finance Act, 1994, and whether the order passed in review was valid.

Analysis: The Tribunal applied its earlier view that Section 84 of Chapter V of the Finance Act, 1994 contained no provision authorising review of the subordinate authority's order or directing the filing of an appeal before the Commissioner (Appeals). On that basis, the appellate order passed pursuant to such review was treated as without jurisdiction.

Conclusion: The review action was invalid and the impugned order was a nullity; the appeals were allowed and the order was set aside.

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