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2021 (4) TMI 820 - MADRAS HIGH COURTRectification of mistake - error apparent on the face of record - non-production of Form F declaration - Validity of assessment order - HELD THAT:- The Hon'ble Court in the case of State of Tamil Nadu Vs Arulmurugan and Company [1982 (11) TMI 143 - MADRAS HIGH COURT], held that the Tribunal has power to receive C forms at the time of the appeal for sufficient cause. Even assuming that the Assessing Officer has completed the assessment and the assessee files an appeal before the first appellate authority and in the appeal, Form F declaration is filed, the appellate authority is entitled to entertain the same and issue appropriate directions to the assessing authority to redo the assessment. Undoubtedly, in the instant case, the respondent has not preferred an appeal to the first appellate authority, but however, taking note of the fact that the allegation against the appellant is one of local sale, onus of proving the same is with the Department and this conclusion was arrived at by the assessing authority on account of non-production of Form F declaration and if Form F declaration is available with the assessee at this juncture, it is found that there will be no error in law in directing the Assessing Officer to redo the assessment as the Assessing Officer is not an adversary to the dealer and he is bound to make a proper assessment and calculate the rate of tax. The Assessing Officer/appellant is directed to redo the assessment by receiving the Form F declaration, verify the genuineness, etc., and complete the assessment in accordance with law, after affording an opportunity of personal hearing to the authorized representative of the assessee - Appeal allowed by way of remand.
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