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TMI Blog2021 (9) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant : Mr.AR.L.Sundaresan Senior Standing Counsel And V.S. Manoj For Respondents : Mr.M.Venkateswaran Government Counsel JUDGMENT This appeal filed by the writ petitioner is directed against the order dated 29.03.2021 in W.P.No.18071 of 2013. The appellant filed the said writ petition challenging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be added to the value of the sale, came to the conclusion that the transaction, which according to the appellant, was an interstate sale should be treated as a local sale. The appellant contended that this finding of the First Appellate Authority is wholly without jurisdiction as he has no power to change the character of the transaction and while deciding the appeal in terms of Section 52 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot read in isolation, but it is relatable to Clause (a) in Section 52(3). The Appellate Authority, while considering an appeal filed by Assessee/Dealer does not exercise his suo motu power, which is exercisable in terms of the provisions, by an Officer of the Joint Commissioner. The procedure for such suo motu revision are entirely different and distinct for normal appellate powers conferred o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Motilal Chamaria, AIR 1968 SC 153, wherein the Court held that the power of enhancement conferred under Section 31(3) of the Income Tax Act is restricted to the subject matter of assessment or the sources of income which have been considered expressly or by clear implication by the Income Tax Officer from the point of view of the taxability of the assessee. 4. In the instant case, the first res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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