https://www.taxtmi.com/caselaws?id=263212 An appellate authority cannot enhance an assessee's tax liability in an appeal filed only by the assessee without a departmental appeal, revision, or valid suo motu power. In addition, where books of account are rejected for best judgment assessment under the Tripura Purchase Tax Act, the authority must record cogent reasons and disclose the material relied upon so the assessee can meet it. Reliance on undisclosed market rates or unverified comparable purchases breaches natural justice. On this reasoning, the impugned assessment and appellate enhancement were quashed and the matter was remitted for fresh reassessment after disclosure and hearing. en-us Mon, 30 Jun 2014 00:00:00 +0530 Fri, 28 Aug 2015 07:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263212 An appellate authority cannot enhance an assessee's tax liability in an appeal filed only by the assessee without a departmental appeal, revision, or valid suo motu power. In addition, where books of account are rejected for best judgment assessment under the Tripura Purchase Tax Act, the authority must record cogent reasons and disclose the material relied upon so the assessee can meet it. Reliance on undisclosed market rates or unverified comparable purchases breaches natural justice. On this reasoning, the impugned assessment and appellate enhancement were quashed and the matter was remitted for fresh reassessment after disclosure and hearing. Case-Laws VAT and Sales Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263212