Sufficient opportunity to produce C and D forms justified restoration of the assessment after an unwarranted remand.

A remand for verification of C and D forms was unjustified where the assessee had been given repeated adjournments, a pre-assessment notice, and nearly three months to produce the forms. The record showed sufficient opportunity had been afforded, and the failure to furnish the forms within that time meant the finding of inadequate opportunity could not stand. The appellate remand was therefore not sustainable, and the assessing officer's order was restored against the assessee.

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Issues: Whether the Appellate Assistant Commissioner was justified in remanding the assessment of turnover for verification of C and D forms on the ground that sufficient opportunity had not been given to the assessee.

Analysis: The assessee had been issued a pre-assessment notice, the matter was adjourned from time to time, and further time was granted with a warning that orders would be passed if the forms were not produced. The record showed that the assessee had nearly three months to furnish the relevant forms, but failed to do so within the time allowed. In these circumstances, the finding that sufficient opportunity had not been given was not warranted, and the remand order could not be sustained.

Conclusion: The remand by the Appellate Assistant Commissioner was unjustified and the Board's restoration of the assessing officer's order was upheld, against the assessee.

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