2013 (7) TMI 975

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....Respondent: Shri Rachit, Advocate, Shri Prem Ranjan, Advocate ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. As the issue involved in these two appeals is similar, they are being disposed of by a common order. 2. After hearing both sides, we find that the issue involved in this case is undervaluation of ....