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TMI Blog2014 (8) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... th the petitioner and also the contention of the petitioner that if the same is allowed to be produced before the respondent, then, they will be able to substantiate that they are not liable to pay any tax at all and also the fact that the assessee can be permitted to produce the Declaration Form in Form-C, within five years from the assessment year, with sufficient reasons, I am inclined to set aside the impugned assessment orders and the matter is remitted back to the respondent only to the limited extent to decide the matter afresh after taking into consideration the reply of the petitioner dated 19.05.2014 along with Form-C, if it is within time - Matter remanded back - Decided in favour of assessee. - W.P. Nos. 15655 and 15656 of 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence in support of the export sales transaction. Learned counsel for the petitioner would further submit that if opportunity is given to the petitioner, they will represent the case before the authority with all required documents. 5. The learned Additional Government Pleader appearing for the respondent submitted that for the assessment year 2007-08 the petitioner has produced the ''C'' declaration forms and for the assessment year 2008-09 the same was not produced. He would, however submit that, if the petitioner produces the necessary documents as directed by the authorities, the same will be considered by the respondent along with the reply of the petitioner dated 19.05.2014 and redo the assessment for both the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side. This matter is remitted back to the respondent to decide the matter afresh. It is further directed that if the respondent needs any other document, he shall inform the same to the petitioner, so as to enable the petitioner to produce the same. The petitioner also without waiting for any further notice shall submit Form-C or any other documents in his custody pertaining to the assessment year 2008-09 and shall also appear for the enquiry in the date to be fixed by the respondent. The petitioner is further directed to co-operate with the respondent in production of further documents, if any and conclude the enquiry. Thereafter, the respondent shall decide the matter afresh and also consider the reply of the petitioner, dated 19.05.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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