https://www.taxtmi.com/caselaws?id=164998 The Tribunal cannot travel beyond the subject matter of the assessee's appeal and disturb a finding that had attained finality because the Revenue did not challenge the first appellate order. Here, the only live issues were rejection of books of account and estimation of taxable turnover of glass bangles, but the Tribunal went further and held that the assessee had not manufactured bangles and had suppressed sales of glasswares. That adjudication was beyond jurisdiction, so the order was unsustainable; the revision was allowed and the matter remanded for fresh decision confined to the issues arising in the appeal. en-us Sat, 20 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164998 The Tribunal cannot travel beyond the subject matter of the assessee's appeal and disturb a finding that had attained finality because the Revenue did not challenge the first appellate order. Here, the only live issues were rejection of books of account and estimation of taxable turnover of glass bangles, but the Tribunal went further and held that the assessee had not manufactured bangles and had suppressed sales of glasswares. That adjudication was beyond jurisdiction, so the order was unsustainable; the revision was allowed and the matter remanded for fresh decision confined to the issues arising in the appeal. Case-Laws VAT and Sales Tax Sat, 20 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164998