https://www.taxtmi.com/caselaws?id=269004 The Tribunal's jurisdiction in second appeal was confined to the subject matter raised by the assessee, and it could not enlarge the dispute to restore the assessment order or withdraw relief already granted by the first appellate authority. Where the Revenue neither filed an appeal nor a cross-objection, it could not obtain enhancement of the assessment through the assessee's appeal alone. The governing principle is that relief granted to the assessee cannot be upset in the absence of an independent challenge by the Revenue. Accordingly, the Tribunal was not justified in restoring the assessment order or denying the relief already granted. en-us Wed, 26 Nov 2014 00:00:00 +0530 Wed, 28 Oct 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269004 The Tribunal's jurisdiction in second appeal was confined to the subject matter raised by the assessee, and it could not enlarge the dispute to restore the assessment order or withdraw relief already granted by the first appellate authority. Where the Revenue neither filed an appeal nor a cross-objection, it could not obtain enhancement of the assessment through the assessee's appeal alone. The governing principle is that relief granted to the assessee cannot be upset in the absence of an independent challenge by the Revenue. Accordingly, the Tribunal was not justified in restoring the assessment order or denying the relief already granted. Case-Laws VAT and Sales Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269004