1999 (5) TMI 179

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....hri Shiv Kumar, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - In support of the appeal filed by the party, Shri L.P. Asthana, learned Counsel, drew our attention to the miscellaneous application filed by him in bringing additional evidence on record. 2. Shri  Asthana submits that  issue relates to determination of value of second hand car. The appel....

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....idered by the authorities below, the result would have become different in determining the correct assessable value. 3. Shri Shiv Kumar, learned JDR, appearing for the Revenue submits  that  since the evidence referred to by the other side was not before the authorities below, they were correct in determining the assessable value  based  upon the evidence available on r....