TMI Blog2016 (6) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... f value though the para dealing with the said enhancement is verbatim reproduction in all the three orders. Somehow the final finding portion are not figuring in the two of the appellate orders. In the absence of such finding specifically against enhancement of value, at this stage the rejection of refund cannot be faulted. Admittedly no appeal was filed against the purportedly faulty orders of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) remanded the matter back to the Assessing Authority for a reasoned order, afresh. On the second round of litigation by the Original Authority he confirmed the enhancement of value again and further imposed penalties on the appellant. Further appeal was filed against these orders resulting in three appellate orders by the Commissioner (Appeals). Upon favourable orders in these proceedings in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing enhancement of value and did not set aside the original order on that account. The penalties in any case were set aside. The Commissioner (Appeals) in the impugned order recorded that though there appears to be apparent and unintentional error, the same could not be rectified by him based on presumptions and assumptions. While he admitted possible injustice to the appellant he recorded that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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