1982 (11) TMI 163

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..... t assessment was completed, but at the stage of appeal before Appellate Assistant Commissioner. The Appellate Assistant Commissioner did not entertain the C forms. On further appeal, the Tribunal held that the assessee had not established that it was prevented by sufficient cause from filing the C form declaration within the time limited, namely, before completion of the assessment. In this view, .....

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..... further held that the extension of time by the appellate authority as well as the assessing authority was not to depend upon the enquiry as to whether the assessee was prevented by sufficient cause from filing the C form declarations before the assessment was over, but whether, on a consideration of the entire circumstances, the appellate authority could consider the extension of time as called fo .....

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..... onsider the matter once again in the light of the decision of the Full Bench. We, accordingly, set aside the order of the Tribunal, as well as that of the Appellate Assistant Commissioner, and direct the Appellate Assistant Commissioner to go into the question of entertaining the C form declarations in exercise of his discretion. The revision is technically allowed, but with the direction which we .....

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