https://www.taxtmi.com/caselaws?id=105025 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. en-us Thu, 09 Dec 1999 00:00:00 +0530 Sat, 31 Aug 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105025 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. Case-Laws VAT and Sales Tax Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105025