1997 (9) TMI 576

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..... ed the enhancement petition filed by the State in the appeal which the assessees had filed against the order of the Appellate Assistant Commissioner. The Tribunal has held that the assessing officer has erred in accepting the D forms issued by the I.C.F. in respect of the turnover of Rs. 13,57,432 and C form issued by the Bharath Earth Movers Limited in respect of the turnover of Rs. 1,44,313. .....

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..... ntertain enhancement petition and to enhance the assessment, that power should be exercised with considerable care and caution so as to prevent any injustice being given to the assessee, who in the normal course, is entitled to assume that the order of assessment in so far as it is in favour of the assessee, will not be interfered with except for good and sufficient reasons. The documents which ha .....

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