2014 (6) TMI 949

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..... ember & Mr.Manmohan Singh, Technical Member Present for the Appellant: Sh.B.L.Narsimhan,Advocate, Sh.S.Vasudev, Advocate and Sh.Prem Ranjan, Advocate Present for the Respondent:Sh.Sanjay Jain, DR ORDER PER: D.N.PANDA Appellant was not disclosed the reason why assessable value calls for enhancement. Ld.Authority proceeded to deal with implication of Rule 12 of Valuation Rules and also showed .....

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..... ssessee, it is not permissible to him to bury  natural justice. Assessee has every right to know the reason why he is proposed to be dealt in the manner the order conceived to deal him. 3.In view of the legal infirmity in the manner indicated above apparent from appellate order, those impugned orders are unsustainable. Accordingly appellant succeeds in all the 43 appeals. (Dictated & pronou .....

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