https://www.taxtmi.com/caselaws?id=158300 A penalty levied under section 12(3) could not be revived by enhancement once the assessment on which it rested had been set aside and remanded for fresh disposal. The penalty fell with the original assessment and could not survive independently after that assessment no longer remained in its original form. The proper course was for the assessing authority to consider afresh, in the reassessment proceedings, whether any penalty was leviable. The enhancement petition was therefore not maintainable, and the deletion of penalty was upheld. en-us Mon, 23 Jan 1995 00:00:00 +0530 Sat, 19 Oct 2013 17:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158300 A penalty levied under section 12(3) could not be revived by enhancement once the assessment on which it rested had been set aside and remanded for fresh disposal. The penalty fell with the original assessment and could not survive independently after that assessment no longer remained in its original form. The proper course was for the assessing authority to consider afresh, in the reassessment proceedings, whether any penalty was leviable. The enhancement petition was therefore not maintainable, and the deletion of penalty was upheld. Case-Laws VAT and Sales Tax Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158300