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    <description>The court held that the Deputy Commissioner had jurisdiction to revise the order under Section 10-B but found error in remanding the matter for further inquiry. The Tribunal&#039;s decision to remand was upheld, but it should have been to the assessing authority, not the Deputy Commissioner. The revision was partly allowed, directing the remand to the assessing authority for a fresh decision.</description>
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      <description>The court held that the Deputy Commissioner had jurisdiction to revise the order under Section 10-B but found error in remanding the matter for further inquiry. The Tribunal&#039;s decision to remand was upheld, but it should have been to the assessing authority, not the Deputy Commissioner. The revision was partly allowed, directing the remand to the assessing authority for a fresh decision.</description>
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