1985 (2) TMI 234

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..... s in wooden furniture. For the year in question its declared turnover was accepted and it was assessed accordingly. Subsequently it was discovered that its authorised representative Sri Rajendra Prakash Garg had received ten forms C during the year in question which was not disclosed at the time of assessment. Out of the aforesaid ten forms one was tried to be misutilised by M/s. Shah Engineering .....

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..... s C on its behalf. So far as the question that Sri Rajendra Prakash Garg was not authorised to receive ten forms C on behalf of the assessee is concerned, the said argument cannot be accepted. Once the assessee has appointed Sri Rajendra Prakash Garg as its counsel to act on its behalf, he was authorised to receive the forms on its behalf. The Assistant Commissioner (Judicial) and the Tribunal hav .....

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..... assessee, a further fact has to be established that the said forms were utilised by the assessee. From a perusal of the orders of the lower appellate courts it appears that none of the authorities have recorded a finding that the aforesaid ten forms C which are alleged to have been obtained by Sri Garg and handed over to the assessee were utilised by the assessee. In my opinion until and unless a .....

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