1982 (12) TMI 165

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..... returns but did not enclose forms I (contemplated by the Fifth Schedule to the Act) as required by rule 6-A of the rules. After they filed their returns, the first assessing authority gave a show cause notice on 8th August, 1977, calling upon the assessees to file their accounts within a week therefrom. On 13th August, 1977, both the assessees filed a joint application requesting for 15 days' time .....

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..... ended by Sri Dasaratharama Reddi that when the first appellate authority itself says that such an application is found at page 73 of the assessment record, the Tribunal's statement that it could not find such an application is unacceptable. He also contended that no orders were passed upon their application for adjournment, and therefore the assessees could not file forms I before the finalisation .....

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..... ld be reasonable to construe the said request as extending to all the documents which the petitioners wanted to produce in support of their case. Mr. Dasaratharama Reddi says that forms I are now ready with the petitioners and if an opportunity is given they will file those forms before the authority forthwith. In these circumstances, we are of the opinion that this is a fit case where an opportun .....

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