https://www.taxtmi.com/caselaws?id=128521 A saving provision transferring pending appeals to a new appellate forum did not carry over the repealed authority's power to enhance an assessment unless that power was expressly preserved. The old appellate scheme confined enhancement to separate revisional jurisdiction, and the new enactment vested appellate and revisional powers in different authorities. The court held that the assessee's vested protection against prejudicial enhancement in appeal could not be defeated by implication. The Appellate Assistant Commissioner therefore lacked jurisdiction to enhance the assessment in the transferred appeal, and the enhancement order was invalid. en-us Tue, 19 Dec 1961 00:00:00 +0530 Sat, 06 Apr 2013 17:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128521 A saving provision transferring pending appeals to a new appellate forum did not carry over the repealed authority's power to enhance an assessment unless that power was expressly preserved. The old appellate scheme confined enhancement to separate revisional jurisdiction, and the new enactment vested appellate and revisional powers in different authorities. The court held that the assessee's vested protection against prejudicial enhancement in appeal could not be defeated by implication. The Appellate Assistant Commissioner therefore lacked jurisdiction to enhance the assessment in the transferred appeal, and the enhancement order was invalid. Case-Laws VAT and Sales Tax Tue, 19 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128521