2005 (9) TMI 487

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....espondent. [Order per : Moheb Ali. M., Member (T)]. - This is a revenue's appeal against the order of the Commissioner (Appeals). In the impugned order, the Commissioner found various infirmities in the order of the lower authorities, and allowed the appeal of the appellants before him. He narrated the infirmities as (a) the Assistant Commissioner has gone over board inasmuch as the allegation ....

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....eferred to in the order-in-original. Infact, the Assistant Commissioner confirmed the demand because he finds that the parties concerned were related to each other. The revenue argued that the Commissioner was wrong in holding that Rule 6C(ii) of the Valuation Rules, 1975, does not come into reckoning. 4. We have gone through the appeal memorandum and the submissions made by the ld. DR. We f....