https://www.taxtmi.com/caselaws?id=167796 The Madras High Court held that the Tribunal could not partly allow the Revenue's enhancement petition for 1990-91 on similar bogus-bill purchases without giving reasons for departing from its own earlier order for 1989-90, where enhancement had been dismissed on comparable facts. As the material issue was substantially the same across both years, the absence of a reasoned distinction made the differing treatment unsustainable. The Tribunal's order was therefore set aside to the extent it partly allowed enhancement, and the assessee succeeded on that issue, while the remaining parts of the Tribunal's order were left undisturbed. en-us Fri, 09 Dec 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167796 The Madras High Court held that the Tribunal could not partly allow the Revenue's enhancement petition for 1990-91 on similar bogus-bill purchases without giving reasons for departing from its own earlier order for 1989-90, where enhancement had been dismissed on comparable facts. As the material issue was substantially the same across both years, the absence of a reasoned distinction made the differing treatment unsustainable. The Tribunal's order was therefore set aside to the extent it partly allowed enhancement, and the assessee succeeded on that issue, while the remaining parts of the Tribunal's order were left undisturbed. Case-Laws VAT and Sales Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167796