2010 (9) TMI 988

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..... ld be held that there was sufficient cause for the petitioner for not producing the said forms before the Assessing Authority and the Appellate Authority which was no bar to the same being produced before the Tribunal - petition allowed. - C.W.P. No. 10329 of 2010 - - - Dated:- 8-9-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. The judgment of the court was delivered by ADARSH KUMA .....

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..... more forms and sought review to the effect that the order should cover the said forms also. This prayer was declined with the following observations: . . . On the second issue raised before regarding entertainment of certain declarations in forms C and F, claimed to have been presented before us at the time of hearing of appeal, we are not inclined to accept the plea because there is no evide .....

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..... has to be upheld. In Hyderabad Asbestos Cement Production Ltd. [1994] 94 STC 410 (SC) ; AIR 1994 SC 2364 it was observed (page 421 in 94 STC) : The aforesaid observations show that the mere use of the words 'the first assessing authority' in sub-rule (7) of rule 12 cannot and does not mean, in the context and scheme of the enactments concerned herein, that the appellate authorities do .....

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