1995 (9) TMI 366

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....itioner. The assessee is one M. Periasamy Pillai and Sons, dealers in cane jaggery, Madurai. The assessing Officer checked the accounts of the respondent for the year and finally fixed the taxable turnover at Rs. 5,38,905 to the best of his judgment for the defects noted in the accounts. He also levied a penalty of Rs. 2,985 based on the actual suppressions noticed. In the first appeal, the Appell....

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.... Additional Government Pleader (Taxes) and perused the records carefully. The Tribunal's view that no enhancement petition would lie against an order passed by the Appellate Assistant Commissioner in cancelling the penalty in its entirety is not correct. In T.C. No. 18 of 1984, this Court by an order dated February 27, 1995 (State of Tamil Nadu v. K.M. Sultan Mohideen [1997] 107 STC 610) held that....