2005 (9) TMI 14

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....). 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 in regard to the "Related Person" was not made in the show cause notice and (b) Valuation has been done under Rule 6C(ii) of the V....

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....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 find that the Commissioner was not correct in holding that the concept of related party transaction has not been referred to in the show cause ....