9911796707
TMI Blog1988 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by the assessing authority?" 2.. The facts in brief necessary for answering the aforesaid question are that the assessee, M/s. Bharat Heavy Electricals Ltd., Bhopal, is a Government of India public sector undertaking and is engaged in the manufacture of heavy electrical equipments. It was assessed for the period 1st April, 1972 to 31st March, 1973 under the Act. Against the order of assessment, an appeal was preferred by the assessee and before the appellate authority, the assessee filed declarations in forms XII and XII-A. The appellate authority did not accept the declarations in forms XII and XII-A and the order in this behalf was affirmed by the Tribunal in second appeal. The view taken by the first appellate authority as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires that in cases of sales to a registered dealer the declaration of the purchasing dealer should be furnished to "the prescribed authority" and that the said case had no application where the Act and the Rules do not contain a provision that certificates or documents under which the dealer claims a concession must be filed before the assessing authority. It was also held that in the absence of any such provision, the certificates or documents may in proper cases be admitted in appeal or revision. Reliance for this proposition was, inter alia, placed on section 38(5) of the Act which authorises the appellate authority to dispose of an appeal "after such further inquiry as it may think fit". 4.. Shri Dixit, Deputy Advocate-General, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate or revisional authority before whom the question of assessment is pending. We are accordingly of the opinion that the appellate authority is entitled to admit in a proper case, additional evidence including the declarations in forms XII and XII-A which the assessee may have failed to produce before the assessing authority particularly in view of the enabling provision in this behalf in section 38(5) of the Act. 5.. In view of the foregoing discussion, our answer to the question referred to us is that in the facts and circumstances of the case, the Tribunal was not justified in disallowing production of XII and XII-A declaration forms at the appellate stage subsequent to the assessment by the assessing authority on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
