TMI Blog2021 (9) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... to be given to clause (b) of Section 52(3) is to mean that the power is exercisable in the case of any other order which can be confirmed, canceled or varied, provided it does not change the character of the transaction nor the subject matter which was the issue before the Assessing Officer. Thus, the order passed by the first respondent / Appellate Authority dated 17.05.2013 in the writ petition is without jurisdiction. Appeal allowed. - W.A.No.2139 of 2021 And C.M.P.Nos.13538 of 2021 - - - Dated:- 1-9-2021 - THE HON'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 Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment or the penalty or both; set aside the assessment and direct the Assessing Officer to make a fresh assessment after such further inquiry as may be directed; or pass such other orders as he may think fit; or in the case of any other order, confirm, cancel or vary such order. The appellant contended that in terms of Section 52(3) of the TNVAT Act, the powers exercisable by the Appellate Authority qua the Assessment Order cannot travel beyond the same. The learned Single Bench did not agree with the appellant by pointing out that in terms of Clause (b) of Section 52(3), the Appellate Authority in case of any other order, confirm, cancel or vary such order. In our considered view, Clause (b) cannot read in isolation, but it is relatable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the assessee. 4. In the instant case, the first respondent, the Appellate Authority has ignored the settled legal principle and issued directions to the Assessing Officer to treat the transaction as a legal sale, for which, he had no jurisdiction to do so. Thus, we are of the view that the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the power is exercisable in the case of any other order which can be confirmed, canceled or varied, provided it does not change the character of the transaction nor the subject matter which was the issue before the Assessing Officer. Thus, the order passed by the first respondent / Appellate Authority dated 17.05.2013 in the writ petition is without jurisdiction. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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