TMI Blog1983 (7) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 36 of the Tamil Nadu General Sales Tax Act, 1959. The assessee contended before the Tribunal that the Tribunal has no power to enhance an assessment and the Tribunal has accepted that contention, notwithstanding section 36(3)(a)(i) of the Act before its amendment by Act No. 22 of 1982, by which the Tribunal has been specifically conferred with the power of enhancement without any qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power of the Tribunal to enhance. As regards the power of enhancement is concerned, a Division Bench of this Court in Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries [1981] 47 STC 88 to which one of us (Ratnam, J.) was a party, has categorically ruled that the Tribunal has got the power to enhance if the enhancement is sought by the Revenue and the power to enhance is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire assessment is set at large before the Tribunal, and the Tribunal can go into the correctness or otherwise of the order of the assessing authority himself and not the order of the Appellate Assistant Commissioner alone against which the appeal has been filed. The view taken in that case has been referred to and consistently followed in a series of decisions in (T.C. No. 1284 of 1977 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
