1990 (11) TMI 380

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..... ion of the E1 and C forms for the purpose of verification and fresh disposal on the basis of verification. The Tribunal has stated: "Admittedly time was granted by the assessing officer for production of E1 and C declaration forms before him. Even though sufficient time was granted by the assessing officer for the production of the same the appellant did not produce the same. The appellant has n .....

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..... vailable to the taxpayer on the basis of the E1 and C forms, only because they were not produced by him before the assessing officer for no apparently explainable cause, the judicial or quasi-judicial authority should reject production of any such document at a later stage. Such concern for justice should be appreciated than condemned. We are of the opinion that the Tribunal had such discretion an .....

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