https://www.taxtmi.com/caselaws?id=128395 Section 61 of Madras Act I of 1959 continued pending tax proceedings under the new appellate framework and conferred wider appellate powers, including enhancement. The assessee had no vested right, merely from the original assessment order, to block enhancement before the later appellate forum; the protection against enhancement under the repealed Act did not extend to the new appellate stage. The Tribunal therefore had jurisdiction to consider the State's enhancement request, and the refusal to do so was set aside with remand for fresh disposal according to law. en-us Tue, 19 Dec 1961 00:00:00 +0530 Thu, 04 Apr 2013 12:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128395 Section 61 of Madras Act I of 1959 continued pending tax proceedings under the new appellate framework and conferred wider appellate powers, including enhancement. The assessee had no vested right, merely from the original assessment order, to block enhancement before the later appellate forum; the protection against enhancement under the repealed Act did not extend to the new appellate stage. The Tribunal therefore had jurisdiction to consider the State's enhancement request, and the refusal to do so was set aside with remand for fresh disposal according to law. Case-Laws VAT and Sales Tax Tue, 19 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128395