No enhancement without revenue challenge: revisional forum cannot increase tax burden in the assessee's lone revision.

In the absence of any challenge by the revenue, a tribunal or revisional forum cannot, while dealing only with the assessee's revision, enhance the assessment to the assessee's prejudice. The Assistant Commissioner had granted partial relief by fixing tax at 4 per cent, and only the assessee sought revision. Since the revenue did not contest that relief, the tribunal lacked competence to reopen the settled part of the assessment and restore the higher rate of 8 per cent. The order enhancing the tax burden was therefore held incompetent and was set aside.

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Issues: Whether the Tribunal could set aside the Assistant Commissioner's order granting taxation at 4 per cent and restore assessment at 8 per cent when the revenue had not challenged the Assistant Commissioner's order.

Analysis: The Assistant Commissioner had accepted the assessee's case in part and fixed the rate at 4 per cent. Only the assessee carried the matter in revision. In the absence of any revision or challenge by the revenue, the Tribunal could not, in the assessee's revision, disturb the relief already granted and increase the tax burden to 8 per cent.

Conclusion: The Tribunal's order enhancing the tax rate was incompetent and was set aside.

Ratio Decidendi: In the absence of a challenge by the respondent revenue, the appellate or revisional forum cannot, while dealing with the assessee's appeal or revision alone, enhance the assessment to the assessee's prejudice.

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