2016 (4) TMI 612

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..... thereof, and the Assessing Officer or the authorities did not have any material to detract from the particulars indicated in the "D" form issued by some other Government, at least the Board should have taken a rational view of the matter without being hyper technical in insisting that every 'i' should be dotted or every 't' be crossed. That does not imply that the Board would be reckless to accep .....

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..... For the Appellant : Mr. S. K. Chakraborty, Adv. Mr. Piyal Gupta, Adv. and Ms. Payal Verma, Adv For the Respondent : Mr. P. K. Dutt, Sr. Adv. and Mr. P. Dudheria, Adv ORDER The Court : The petitioner complains of the West Bengal Commercial Taxes Appellate and Revisional Board being hyper technical in disallowing certificates in D form obtained by the petitioner from the Governmen .....

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..... ay have accepted the D forms. Ideally, the petitioner should have ensured that the D forms furnished by the petitioner were filled up and complete in all respects. However, it must also be realised that ordinary citizens, particularly those dealing with Government officials, have no control over the extent to which forms would be filled up by Government officials at their behest. It is just .....

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..... vant forms. Once the relevant forms specified the invoices or bills or cash memoranda, including the dates thereof, and the Assessing Officer or the authorities did not have any material to detract from the particulars indicated in the D form issued by some other Government, at least the Board should have taken a rational view of the matter without being hyper technical in insisting that every & .....

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..... ler. The petitioner is given an opportunity to submit the same D forms before the Assessing Authority who shall take cognizance thereof and give due credit therefor to the petitioner. There will be no order as to costs. Urgent certified website copies of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities. - - TaxTMI - TMITax - C .....

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