PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

119 D. Value enhancement on the basis of NIDB data .................... 122 V. Disposition ................................................................................... 137 YASHWANT VARMA, J. I. BACKGROUND 1. The instant appeals raise a challenge to the decision rendered by the Customs Excise & Service Tax Appellate Tribunal1 holding that the appellants, having conceded to the valuation undertaken by the proper officer as contemplated under Section

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

68 -Vs- Collector, Ri – Bhoi District, Nongpoh, Meghalaya ::: Opposite Party/Appellant ____________________________________________________________ FA No. 1 of 2023 Smti. Bartilin Kharbuli D/o (L) K. Kharbynepet :::Appellant -Vs- Collector, Ri – Bhoi District, Nongpoh :::Respondent ____________________________________________________________ Page 13 of 99 FA No. 2 of 2023 Smti. Susan M. Wahlang since deceased Substituted by Smti. Rhoda Angela Wahlang vide order dated 30/09/2011 passed by Special Judicial Officer