2019 (6) TMI 1242

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..... certain issues and that these Forms cannot be generated now online, as the Forms related to the assessment year 2014-15 - HELD THAT:- The petitioner should first go before the Appellate Deputy Commissioner by way of a statutory appeal. The impugned order though dated 30.03.2019, was received on 28.05.2019 and the limitation for filing a statutory appeal has not expired. The Appellate Authority .....

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..... 014-15. 2. Heard Mr. S. Dwarakanath, learned counsel for the petitioner. Mr. M. Govind Reddy, learned Special Standing Counsel, takes notice for the respondents. 3. The grievance of the petitioner as against the impugned order of assessment is that the petitioner was unable to obtain F Forms for part of the turn over, from four different States, on account of cert .....

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..... ssees coming up as a matter of routine, with other evidence than statutory forms. The facility of looking into other evidence in the absence of statutory forms, should be an exception and not a rule. Therefore, the fact that a case would fall under exception, should be pleaded and established before the Assessing Officer or before the Appellate Authority. 5. In view of the above, w .....

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