https://www.taxtmi.com/caselaws?id=329151 An appellate tribunal cannot sustain dismissal where it fails to decide the limited controversy actually raised in the appeal, here the levy of interest and penalty. The HC noted that the first appellate authority had partly allowed the assessee's appeals, no cross-appeal or cross-objection had been filed by the State, and the Tribunal nevertheless went beyond the issue in dispute instead of ruling on merits. It also held that, because the first appellate order had been set aside in revision and that revisional challenge was pending, the appeals should not have been finally decided on an incomplete footing. The Tribunal's order was set aside, and the appeals were restored for fresh consideration after the connected revisional proceedings attain finality. en-us Thu, 28 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329151 An appellate tribunal cannot sustain dismissal where it fails to decide the limited controversy actually raised in the appeal, here the levy of interest and penalty. The HC noted that the first appellate authority had partly allowed the assessee's appeals, no cross-appeal or cross-objection had been filed by the State, and the Tribunal nevertheless went beyond the issue in dispute instead of ruling on merits. It also held that, because the first appellate order had been set aside in revision and that revisional challenge was pending, the appeals should not have been finally decided on an incomplete footing. The Tribunal's order was set aside, and the appeals were restored for fresh consideration after the connected revisional proceedings attain finality. Case-Laws VAT and Sales Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329151