TMI Blog2017 (2) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... etition allowed by way of remand. - W. P. No. 2413 of 2017 and W.M.P.No.2391 of 2017 - - - Dated:- 1-2-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Mr. K. Venkatesh, Govt. Advocate ORDER 1. Issue notice. Mr. K. Venkatesh, accepts notice on behalf of the respondent. With consent of the learned counsel for the parties, the writ petition is taken up for hearing and final disposal. 2. This writ petition is directed against the assessment order dated 16-11-2016, passed by the respondent. By virtue of the impugned order, the petitioner/assessee has been called upon to pay tax amounting to ₹ 3,77,68,914.00p(Rupees Three Crores Seventy Seven lakhs Sixty Eight thousand Nine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was averred in the very same communication that the requisite C-Forms and other documents had been gathered and were available for submission. 3. As would be evident from the facts noted above, in the interregnum, on 16-11-2016, the respondent/Assessing Officer had passed the assessment order. 4. The petitioner, thereafter, on 29-12-2016, made a representation that the assessment order be revised. 5. I am informed that, though, this representation was received, no orders were passed by the respondent/Assessing Officer, qua, the representation. 6. Being aggrieved, the petitioner has moved this Court by way of the instant writ petition. 7. It is the submission of the learned counsel for the petitioner that the requisite de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. (Emphasis is mine) 11. The Circulars dated 01-02-2000 and 28-02-2001 cited before me are indicative of the same position. To be noted, Circular dated 01-02-2000 is based on the observations m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers themselves may reopen the cases, admit the new 'C' forms, check on their correctness and genuineness, and pass revised assessment orders, as long as the period does not exceed the period of limitation. Thus the instruction insists that 'Sufficient Cause' spoken of the Section 8(4) is sufficient cause which appeals to the mind of the authority concerned and which enables it to allow further time without bothering about any onus on the assessees. Hence, even if the dealer fails to explain the reason for the delay, the respondent has to independently apply his mind and decide about the 'C' forms, without insisting the onus on the assessee.. 12. As noted above, the other Circular dated 28-02-2001, takes the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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