TMI Blog2016 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be produced by the dealer at any time during the course of assessment or thereafter and if those forms are produced, then the Assessing Officer would be required to redo the assessment. The inability to produce the 'C' Forms at the appropriate time was for reasons beyond the control on the part of petitioner - the respondent directed to consider the petition filed for rectification along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioners have not produced the book of accounts for the relevant year. Hence, the petitioners application along with enclosures are returned. 3. Section 55 of the Act gives power to the Assessing Officer or the Appellate Reviewing Authority including the Appellate Tribunal, at any time within five years from the date of any orders passed by it, to rectify any error apparent on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax could be produced by the dealer at any time during the course of assessment or thereafter and if those forms are produced, then the Assessing Officer would be required to redo the assessment. Infact, there is a recent circular issued by the Commissioner of Commercial Tax to the said effect, wherein a liberal approach has been directed to be taken in matters relating to production of such form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances, this Court is of the view that the respondent should be directed to consider the petition filed for rectification along with the 'C' Forms. 9. Accordingly, the writ petitions are allowed and the impugned orders are set aside and the petitioners are directed to represent the petitions filed under Section 55 of the Act along with the enclosures, which shall be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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