2020 (3) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorized Representative for Appellant Ms. Reena Rawat, Advocate for Respondent ORDER ARCHANA WADHWA After rejecting the request for staying the operation of the impugned order of Commissioner (Appeals), we proceed to decide the appeal itself inasmuch as a short issue covered by the prece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove decision of the assessing officer was challenged by the assessee before Commissioner (Appeals) who set aside the same by observing that NIDB data cannot be considered to be a legal ground for enhancement and in the absence of any contemporaneous value of the goods, the consignment was not proper and legal. The said order of Commissioner (Appeals) is impugned by the Revenue. 4. The issue rel....