https://www.taxtmi.com/caselaws?id=154801 A question of law cannot be treated as arising from an order if it was not raised before the Tribunal and was not dealt with in that order, even if it appears connected to the facts. On that basis, the objection that the assessing authority could not enhance the penalty was not available for reference. The separate issue concerning the legal sustainability of the finding that false returns had been furnished, and the resulting penalty, was treated as a referable question of law arising from the Board's order. en-us Wed, 04 Dec 1985 00:00:00 +0530 Tue, 27 Aug 2013 14:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154801 A question of law cannot be treated as arising from an order if it was not raised before the Tribunal and was not dealt with in that order, even if it appears connected to the facts. On that basis, the objection that the assessing authority could not enhance the penalty was not available for reference. The separate issue concerning the legal sustainability of the finding that false returns had been furnished, and the resulting penalty, was treated as a referable question of law arising from the Board's order. Case-Laws VAT and Sales Tax Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154801