https://www.taxtmi.com/caselaws?id=154794 The High Court noted that the assessee's revision had reduced the penalty and that order had attained finality because the Revenue did not challenge it. On that basis, a rehearing of the Revenue's appeal on merits would not enable any effective enhancement of penalty and could create conflicting decisions. The Court distinguished cases requiring simultaneous hearing of connected appeals to avoid prejudice, but held that the facts did not justify such a direction in revisional jurisdiction. The request to direct rehearing of the Revenue's appeal was therefore declined. en-us Wed, 08 Jan 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154794 The High Court noted that the assessee's revision had reduced the penalty and that order had attained finality because the Revenue did not challenge it. On that basis, a rehearing of the Revenue's appeal on merits would not enable any effective enhancement of penalty and could create conflicting decisions. The Court distinguished cases requiring simultaneous hearing of connected appeals to avoid prejudice, but held that the facts did not justify such a direction in revisional jurisdiction. The request to direct rehearing of the Revenue's appeal was therefore declined. Case-Laws VAT and Sales Tax Wed, 08 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154794