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2010 (2) TMI 1085 - MADRAS HIGH COURTRejection of C forms filed by the dealer in respect of the assessment made for the years 2006-07, 2007-08 and 2008-09, respectively, on the ground that the C forms were filed belatedly by the dealer Held that:- The instruction insists that "sufficient cause" spoken of in section 8(4) is sufficient cause which appeals to the mind of the authority concerned and which enables it to allow further time without bothering about any onus on the assessees. Hence, even if the dealer fails to explain the reason for the delay, the respondent has to independently apply his mind and decide about the C forms, without insisting the onus on the assessee. Thus when the law is well-settled in respect of filing C forms, authorities shall independently decide irrespective of the fact assessee has explained the reasons for the delay or not. Hence, on the face of it, the impugned order of the respondent is unsustainable and is liable to be set aside with liberty to the respondent to pass appropriate orders.
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