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2013 (3) TMI 574

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....y the first appellate authority. Mr. Sahoo, learned senior counsel for the petitioner, inter alia, asserts that admittedly, the petitioner had not submitted certain declaration forms including form IV for sales effected to M/s. SOUTHCO for setting up of electricity distribution system and the first appellate authority concluded the assessment on such basis. He further asserts that the inability of the assessee to submit declaration forms was not intentional and beyond the control of the petitioner and since it obtained the said declaration forms after disposal of the first appeal the petitioner filed the same along with the second appeal before the Tribunal. He asserts that although the Tribunal recorded the submissions of the appellant t....

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....e understanding that such declaration forms had not been submitted at all. For better appreciation of the case, rule 61 of the Rules, 1947 is quoted hereunder: "61. Fresh evidence and witness.-(1) No party to an appeal or application for reference shall be entitled to adduce fresh evidence whether oral or documentary, before the Tribunal: Provided that- (a) If the authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted, or (b) if any party including the State Government seeking to adduce additional evidence satisfies the Tribunal that such evidence notwithstanding the exercise of due diligence was not within its knowledge or could not be produced by it at or before the time whe....

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....Orissa). In the said judgment, this court presided over by Justice R.N. Misra (as the then was) placed reliance on the judgment of the honourable Supreme Court in the case of State of Orissa v. Babu Lal Chappolia [1966] 18 STC 17 (SC) and came to hold as follows (page 125 in 54 STC): "Undoubtedly, rule 27 requires that the declarations should be furnished before assessment is made. In the scheme of the procedure for assessment, the declarations are bound to be produced before the assessment is completed in case the assessee is to be given the deductions he claimed. There is however no provision in the Act or the Rules to the effect that declarations not furnished at the original stage could not be produced later. There may be cases where f....