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2021 (3) TMI 890 - MADRAS HIGH COURTRestoration of penalty levied under Section 27(3) of the TNVAT Act - no finding rendered by the Assessing Officer in the assessment order that the petitioner willfully failed to disclose the assessable turnover - HELD THAT:- The Tribunal, exceeded its jurisdiction in adjudicating upon an issue which was never adjudicated by the Assessing Officer at the first instance, more particularly, there was no prima facie finding recorded by the Assessing Officer while proposing to impose penalty in the prerevision notice dated 18.04.2016. Yet the dealer objected to the levy of penalty stating that there is no allegation of willful suppression made by the assessee. In the assessment order dated 02.12.2016, there is no finding rendered by the Assessing Officer as to why penalty is being levied. Therefore, the Tribunal need not have embarked upon such exercise and converted itself into a fact finding body of the first instance without noting the fact that they are an Appellate Tribunal examining the correctness of the finding recorded by the First Appellate Authority. Thus, the Tribunal committed a serious error in reversing the order passed by the First Appellate Authority. The tax case revision is allowed.
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