https://www.taxtmi.com/caselaws?id=325284 Valuation based on a Chartered Engineer's certificate and the record was not reopened at the Revenue's instance because no show cause notice on valuation had been issued to the assessee. The attempted enhancement was rejected as it would have prejudiced a party not put to notice, and the Revenue had not shown why the accepted value was unacceptable or what the correct value should be. The objection that the appellate order was vitiated by absence of a personal hearing also failed, since the underlying procedural lapse lay with the Revenue itself. The appeal was therefore dismissed and the valuation sustained. en-us Wed, 05 Aug 2015 00:00:00 +0530 Thu, 10 Mar 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325284 Valuation based on a Chartered Engineer's certificate and the record was not reopened at the Revenue's instance because no show cause notice on valuation had been issued to the assessee. The attempted enhancement was rejected as it would have prejudiced a party not put to notice, and the Revenue had not shown why the accepted value was unacceptable or what the correct value should be. The objection that the appellate order was vitiated by absence of a personal hearing also failed, since the underlying procedural lapse lay with the Revenue itself. The appeal was therefore dismissed and the valuation sustained. Case-Laws Customs Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325284