2019 (12) TMI 1420

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..... tment, it could not have been produced before the authority at the time of assessment proceedings - HELD THAT:- Now, as the petitioner received the subject form, it intend to file the same, but the authority is not accepting the same. The subject form may be received and considered by the authority, in accordance with law, on producing the same within one month from today along with a copy of .....

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..... tioner is that since the subject form could not be received from the department, it could not have been produced before the authority at the time of assessment proceedings, however, the authority passed the impugned assessment order. Now, as the petitioner received the subject form, it intend to file the same, but the authority is not accepting the same. In view of the aforesaid, appropriate direc .....

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