1967 (7) TMI 101

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..... t was covered by a declaration in Form C with full particulars. It is admitted that the declaration in C Form was lost in transit and that in spite of time given by the assessing authority, the assessee could not produce it before the assessment was completed. What appears to have been done, however, is that he obtained a photostat copy of the counterfoil of the declaration in Form C issued by .....

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..... C Forms were not filed along with the monthly returns but produced before the assessment order was made, that was considered to be within a reasonable time. But no line was drawn for the purpose. There may be circumstances which may well justify the view that although the C Forms were filed only before the Appellate Assistant Commissioner, nevertheless, it was within a reasonable time. This is a .....

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