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TMI Blog2016 (5) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... ters of accounts, the figures should tally up to the last digit on either side and chartered accountants burn their midnight all over such details, but when it comes to a matter of adjudication as to whether the relevant bill was relatable to the amounts claimed in the two C-forms, the Board ought to have shown a greater degree of flexibility and accepted the same. Therefore, the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has been established. - Decided in favour of appellant - WP No. 547 of 2015 - - - Dated:- 6-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. S. Chakraborty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute that the first three bills in respect whereof C-form no.2116542 was issued have been identified. However, the fourth component or the bill relating to an amount of ₹ 4,04,133/- in respect of C-form bearing no.2116542 was said to be dated August 31, 2005 and there was no independent bill for such amount that the petitioner could produce before the Board. It was the petitioner s contention before the Board that C-form no.2116543 pertained to a bill of August 31, 2005 and the balance component of C-form no.2116542 (other than the first three bills referred to therein) covered the same bill of August 31, 2005. A copy of the relevant bill of August 31, 2005 is appended to the petition. The total value of the bill is ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board ought to have shown a greater degree of flexibility and accepted the same. WP No.547 of 2015 is allowed by setting aside the order impugned dated November 24, 2014 and by holding that the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has been established. As a consequence, the assessing authority will give the petitioner the benefit of the amounts covered by the C-forms and will reduce or modify the demand accordingly. There will be no order as to costs. Urgent certified website copies of this order, if applied for, be supplied to the parties upon compliance with all req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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