1982 (3) TMI 148

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....-75 arising out of the combined order of the Commissioner (Appeals) involve common contentions and are disposed of by a common order. 2 & 3. [Paras 2 and 3 are not printed here as they involve only minor issues.] 4. The last ground of appeal which is only for the assessment year 1972-73 is that the Commissioner (Appeals) has erred in holding that it would be reasonable to adopt the value of ....

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....essee, on the other hand, has relied upon the order of the Commissioner (Appeals) and has further submitted that in view of the Board's circular, the value once declared should not be disturbed for the next 2 years unless there were extenuating circumstances to disturb the same. He submitted that no such circumstances have been pointed out by the WTO and, therefore, the order of the Commissioner (....