2019 (1) TMI 555

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..... hnical plea, cannot refuse to accept the Form F declarations. In fact, the Commissioner of Commercial Taxes, Commercial Tax Department, Government of Tamil Nadu issued a circular stating that the Form F declarations can be accepted by the Assessing Officer even after completion of assessment - one opportunity can be granted to the appellant to go before the Assessing Officer to submit the Form F declarations and put forth their contentions, so that the assessment can be done in a proper manner. The assessee is directed to treat the assessment order dated 09.5.2018 as a show cause notice and submit their objections within 15 days from the date of receipt of a copy of this judgment - appeal allowed by way of remand. - Writ Appeal No.2780 .....

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..... ment of the Government of Tamil Nadu and submitted a representation dated 29.6.2018, which was received by the office of the respondent on 09.7.2018, as could be seen from the signature and seal. 5. It is the specific case of the assessee that when the assessee submitted the Form F declarations on 09.7.2018, simultaneously the Assessing Officer, in turn, handed over the assessment order dated 09.5.2018. Hence, it is submitted that the assessment requires to be redone after due opportunity to the assessee and taking into consideration the original Form declarations. 6. The learned Single Judge, by the impugned order, directed the assessee to avail the appeal remedy. 7. Before us, the learned counsel for the assessee appellant has .....

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..... sing Officer, on a technical plea, cannot refuse to accept the Form F declarations. In fact, the Commissioner of Commercial Taxes, Commercial Tax Department, Government of Tamil Nadu issued a circular stating that the Form F declarations can be accepted by the Assessing Officer even after completion of assessment. Therefore, we are of the view that one opportunity can be granted to the appellant to go before the Assessing Officer to submit the Form F declarations and put forth their contentions, so that the assessment can be done in a proper manner. 11. For the above reasons, the writ appeal is allowed and the order passed in the writ petition dated 14.11.2018 is set aside. The assessee is directed to treat the assessment order dated 09. .....

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