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TMI Blog2019 (7) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, under special instructions from the Commissioner, had undertaken some cross verifications with respect to 'C' Forms filed by the Plywood dealers in the state. It is mentioned that special Inter-state Investigation Team was deputed to the issuing states to find out the genuineness of the 'C' Forms. But in the case at hand, as observed by the first appellate authority, there is no proof regarding such verification made or materials collected with respect to the disputed 'C-Forms' in order to arrive at any conclusion that those 'C' Forms were bogus. Unless and until the Assessing Authority became convinced that the 'C' Forms produced were not genuine, based on any materials collected, the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with, respect to both the years, and rejected the claim for concessional rate of tax allowed based on those 'C' Forms. The turnover covered under those 'C' Forms were taxed at the higher rate of 13.8%. 3. Challenging the above said assessment orders, the revision petitioner filed appeals before the Deputy Commissioner (Appeals), Ernakulam. Through a common order passed on 10.10.2014, the assessments were set aside based on the findings that, the Department has not collected any convincing materials to arrive at the conclusion that the 'C' Forms produced were bogus. The state went up in appeals before the Tribunal challenging the order of the first appellate authority. The Tribunal had set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the question of time limit agitated against the impugned assessments was negatived by the Tribunal. We do not find merit in the argument raised by the revision petitioner in view of the above said ruling. 5. Learned counsel argued that, even assuming that the time limit stipulated in Section 17(6) would not apply, it remain settled through various precedents of the Hon'ble Supreme Court that, the assessments should be finalized within a reasonable time. But in the case at hand it is evident that there occurred no delay, after the Deputy Commissioner had set aside the earlier assessments, on the part of Assessing Authority to finalise the fresh assessments. Therefore, we are of the opinion that such a question do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such an order has to be made only based on an enquiry and only based on convincing materials. As pointed out in the order of the first appellate authority, the Department, under special instructions from the Commissioner, had undertaken some cross verifications with respect to 'C' Forms filed by the Plywood dealers in the state. It is mentioned that special Inter-state Investigation Team was deputed to the issuing states to find out the genuineness of the 'C' Forms. But in the case at hand, as observed by the first appellate authority, there is no proof regarding such verification made or materials collected with respect to the disputed 'C-Forms' in order to arrive at any conclusion that those 'C' Forms wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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