1999 (11) TMI 832

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..... tax revision case is filed by the assessee. The Tribunal noted that despite the fact that the time was extended as a last chance till January 31, 1991 by an order dated January 11, 1991 passed in T.M.P. No. 4 of 1991, the petitioner failed to file the "D" forms and, therefore, the Tribunal saw no valid grounds to extend the time beyond January 31, 1991. 2.. It is seen from the record that in the .....

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..... nal ought to have further extended the time in the interests of justice; otherwise, the just claim of the petitioner will be defeated by unintentional omission to file the "D" forms. The fact that the petitioner has been pursuing with the concerned authorities of the Kerala State to issue the "D" forms by the date of filing the first petition for extension and that the petitioner followed it up by .....

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..... as against two months' time requested by the petitioner and that the petitioner was able to get the "D" forms within three weeks thereafter, impel us to take the view that the Tribunal should have adopted a more liberal approach and, therefore, in the peculiar circumstances of the case, the Tribunal committed a legal error in not granting extension of time for production of "D" forms filed along .....

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