2001 (2) TMI 37

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..... nue could not have adopted the higher valuation for one of the properties owned by the assessee which is a coffee curing works and which had been valued by the Valuing Officer at over Rs.47.88 lakhs, on the ground that the value of that property at the lower figure of Rs.12.68 lakhs had been approved by the Commissioner, in the assessee's appeal which had been filed against the order of assessment .....

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..... to the value of the other properties whose valuations had been questioned in appeal by the assessee and cannot be read as extending to the consideration and approval of the valuation of the property, valuation of which was not the subject-matter of appeal. It was, therefore, open to the Commissioner to revise the valuation in respect of the coffee curing works on the basis of the valuer's report .....

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..... e revision was wholly impermissible because of the merger of the assessment order with the appellate order. A perusal of the order does not show that it had adverted to any other ground in the appeal. We, therefore, remand the matter to the Tribunal to consider the other grounds, if there are other grounds that had been raised by the assessee in its memorandum of appeal.
Case laws, Decisions, .....

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