1997 (9) TMI 576

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....llate Tribunal, Madras has, by the impugned order which concerns the assessment year 1987-88, accepted the enhancement petition filed by the State in the appeal which the assessees had filed against the order of the Appellate Assistant Commissioner. The Tribunal has held that the assessing officer has erred in accepting the "D" forms issued by the I.C.F. in respect of the turnover of Rs. 13,57,432....

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....n the documents had been acted upon by the assessing officer. 4.. Though the Tribunal has power to entertain enhancement petition and to enhance the assessment, that power should be exercised with considerable care and caution so as to prevent any injustice being given to the assessee, who in the normal course, is entitled to assume that the order of assessment in so far as it is in favour of t....