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2023 (5) TMI 898 - CALCUTTA HIGH COURTBenefit of Concessional rate of tax denied - rejection of claim of the appellant for production of Form-C declaration - appellant’s case is that the assessment was an ex parte assessment and Form-C declaration could not be produced - HELD THAT:- The decision of the authorities below in refusing to accept Form-C declaration is contrary to the settled legal principles. One of the earliest decisions on the said point is a Full Bench judgment of the High Court of Madras in the case of State of Tamil Nadu vs. Arulmurugan reported in [1982 (11) TMI 143 - MADRAS HIGH COURT], where it was held that The fact that he subsequently produced the C forms cannot in any way justify the assessee's contention that necessary opportunity had not been granted to the assessee for the production of the C forms. There is no error of law in the conclusion arrived at by the Tribunal. The above decision was taken note of by the Hon’ble Supreme Court in the case of STATE OF ANDHRA PRADESH VERSUS HYDERABAD ASBESTOS CEMENT PRODUCTION LTD. [1994 (4) TMI 302 - SUPREME COURT] wherein it was held that the appellate authority has sufficient power to receive Form C declaration even at the appellate stage. Thus, the stand taken by the authorities namely, the assessing officer, the appellate authority, revisional authority and the reviewing authority are contrary to law. The writ petition is allowed, the order passed by the authorities are set aside and the matter is remanded back to the assessing officer.
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