1982 (4) TMI 277

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..... er by the assessee to registered dealers in other States was subjected to tax at 2 1/2 per cent for the assessment year 1966-67. Although C form declarations covering that turnover had not been filed by the assessee before the assessing authority, the order of assessment was taken in appeal by the assessee on some other matter. The Appellate Assistant Commissioner disposed of the appeal, but he .....

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..... Appellate Assistant Commissioner at the first appellate stage and since this was not done, the matter could not be agitated at the second appellate stage before the Tribunal. In this revision filed by the State Government, it is contended by the learned Government Pleader that the power of the Appellate Tribunal to enhance the assessment while disposing of an appeal is not fettered by any condi .....

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..... assessment is not subject to any limitations whatsoever, which we can gather from the terms of section 36(3). We find no justification for the theory that the Tribunal can exercise the power of enhancement only in a case where the Appellate Assistant Commissioner at an earlier stage had entered into the question of enhancement and had ultimately abandoned it. There is no logic behind the view t .....

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