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Issues: Whether the Tribunal can entertain a petition for enhancement by the Revenue in respect of a turnover not questioned by the assessee before the Appellate Assistant Commissioner.
Analysis: The Court followed its earlier decisions holding that the Tribunal's power to consider enhancement is not confined to turnover items that were specifically disputed before the Appellate Assistant Commissioner. The Revenue's petition for enhancement was therefore maintainable even though the turnover in question had not been the subject of dispute at the first appellate stage.
Conclusion: The issue was answered in favour of the Revenue, and the matter was remitted to the Tribunal to consider the enhancement petition on merits.
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