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2015 (9) TMI 525 - PUNJAB AND HARYANA HIGH COURTExtension of Time to submit documents – Rejection of Application – Assessing authority issued notice for framing assessment – Petitioner produced declaration forms out of which some declaration form was disallowed by assessing officer on ground that said form was not filled with complete details – Assessing authority rejected plea of petitioner for extension of time – Tribunal also dismissed appeal against said order of authority – Held that:- not disputed that one C form was returned by Department for making necessary corrections in said form and that it shall be resubmitted to authority who be directed to give benefit of same after verifying its authenticity – Therefore petitioner allowed to resubmit C form after making necessary corrections – Authority shall be entitled to verify said form and give effect to same if found to be in order in accordance with law – Decided in favour of petitioner.
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