TMI Blog2016 (10) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... all original 'C' forms and on production of the same, the respondent shall verify and if found to be in order, revise the assessment in accordance with law. If there are any other issues, the same should also be put to the petitioner and they should be able to file their objections as well - attachment order lifted. The Commissioner directed that the Assessing Officers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. - W.P.No.34156 of 2016 and W.M.P.Nos.28480 to 29482 of 2016 - - - Dated:- 29-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Desingu For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.M.Desingu, learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Company and he doubts the very bonafides of the statement made by the Department that notice was served on the petitioner. 5. Infact, the assessee also attributed certain other motices to certain other persons in the Department, which need not be gone into at this juncture. In the light of the following facts, the assessment order for the year 2013-2014 dated 23.09.2015 is said to have been passed under the Central Sales Tax Act and the reason for making the assessment is on the ground that the petitioner has not produced 'C' forms. 6. The petitioner's case is that if notice had been issued, they would have produced all the records and it is for one assessment year, without following the procedure, straightaway bank ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. This was reiterated in another Circular dated 01.02.2000, after having found that some of the Assessing Officers have taken a stand that they have do not have jurisdiction to accept those Forms, after the assessment is over. 9. The issue would be as to whether 'C' forms can be accepted after the assessment is completed. The petitioner's case is that assessment has not been completed. Assuming that the assessment was completed, there can be no defect on the part of the Assessing Officer to receive the 'C' forms, in the light of the decisions and the circulars issued by the Commissioner of Commercial Tax stated supra. 10. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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