https://www.taxtmi.com/caselaws?id=157518 The Tribunal's appellate power to confirm, reduce, enhance or annul an assessment or penalty was held to be inherent in the appellate provision itself, while the separate enhancement petition procedure governed only how the Revenue could invoke that power. The Revenue's enhancement petition was therefore competent, and the assessee had to be heard on notice. On penalty for suppression of turnover, disclosure through a revised statement before the pre-assessment notice, together with payment of tax before final assessment, negatived wilful suppression. Penalty for suppression was accordingly not sustainable once no concealment survived at the time of adjudication. en-us Thu, 03 Oct 1991 00:00:00 +0530 Mon, 07 Oct 2013 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157518 The Tribunal's appellate power to confirm, reduce, enhance or annul an assessment or penalty was held to be inherent in the appellate provision itself, while the separate enhancement petition procedure governed only how the Revenue could invoke that power. The Revenue's enhancement petition was therefore competent, and the assessee had to be heard on notice. On penalty for suppression of turnover, disclosure through a revised statement before the pre-assessment notice, together with payment of tax before final assessment, negatived wilful suppression. Penalty for suppression was accordingly not sustainable once no concealment survived at the time of adjudication. Case-Laws VAT and Sales Tax Thu, 03 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157518