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TMI Blog2008 (8) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeal) has no jurisdiction to consider and adjudicate upon the matters not raised before him by the dealer? Held that:- The order of the Tribunal is undefensible. The Tribunal was not justified in setting aside the order of the first appellate authority and holding that the first appellate authority had no power to travel beyond the subject-matter of the appeal before it. Revision allowed. - - - - - Dated:- 11-8-2008 - Flour Mill PRAKASH KRISHNA, JJ. PRAKASH KRISHNA J. The dealer-opposite party carries on the business of manufacturing and selling flour, suji, etc. The assessing authority for the assessment order in question, i.e., 1991-92 levied trade tax on the net turnover while granting the benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides exemption only for the purchase of wheat to roller flour mill? 2.. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified in exempting the purchase of wheat made from general sellers other than F.C.I., whereas Notification No. STII-4519/x dated August 29, 1987 provides exemption on the purchase of wheat from F.C.I. 3.. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified to hold that the first appellate authority, viz., Deputy Commissioner (Appeal) has no jurisdiction to consider and adjudicate upon the matters not raised before him by the dealer, whereas it has been held by the honourable High Court in Saru Smelting Pvt. Ltd., Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals in the Indian Income-tax Act, 1922. It has been held that the power of the first appellate authority is co-extensive and wider than the power of the assessing authority. In other words, it has been held that while hearing the appeal, the first appellate authority has power to enhance the tax amount. In view of the above discussion, it is not necessary to go into the other questions sought to be raised by the learned standing counsel. Respectfully following the aforesaid judgment of this court in the case of Saru Smelting Pvt. Ltd. [1997] UPTC 204 the order of the Tribunal is undefensible. The Tribunal was not justified in setting aside the order of the first appellate authority and holding that the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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