https://www.taxtmi.com/caselaws?id=159732 In the absence of an appeal or cross-objection by the respondent, an appellate authority cannot enlarge the scope of the proceedings to make findings adverse to the appellant on matters not put in challenge. The Kerala High Court noted that the Appellate Tribunal had made observations prejudicial to the assessee on tax liability, even though the State had filed neither an appeal nor a cross-objection. Those adverse observations were held unsustainable and were set aside. en-us Fri, 09 Oct 1998 00:00:00 +0530 Sat, 30 Nov 2013 14:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159732 In the absence of an appeal or cross-objection by the respondent, an appellate authority cannot enlarge the scope of the proceedings to make findings adverse to the appellant on matters not put in challenge. The Kerala High Court noted that the Appellate Tribunal had made observations prejudicial to the assessee on tax liability, even though the State had filed neither an appeal nor a cross-objection. Those adverse observations were held unsustainable and were set aside. Case-Laws VAT and Sales Tax Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159732