Late production of statutory forms cannot by itself defeat a branch transfer claim if genuineness remains open for verification.

Statutory benefit for branch transfers could not be refused solely because form F was not produced during assessment. Where the prescribed forms are later furnished, the assessing authority must verify their genuineness and decide the claim on merits; delayed production by itself is not a valid basis to deny the exemption or deduction. If the forms are found fabricated, the authority may reject the claim and apply statutory penalty. The adverse assessment and appellate orders were therefore set aside, and the matter was remitted for reconsideration on the basis of the produced forms.

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Issues: Whether form F could be produced at a later stage to claim the benefit of branch transfers outside the State, and whether the assessment and appellate orders rejecting the claim for non-production of the forms during assessment were liable to be set aside.

Analysis: The denial of the benefit rested solely on the fact that form F had not been produced during assessment. The Court followed the principle that where the statutory forms are subsequently produced, the assessing authority should examine their genuineness and decide the claim on merits. The benefit cannot be refused merely on the ground of delayed production if the documents are available for verification. At the same time, the authority retains power to reject the claim and impose statutory penalty if the forms are found to be fabricated.

Conclusion: The assessee was entitled to produce form F before the Assessing Authority, and the matter was required to be re-examined on the genuineness of those forms.

Final Conclusion: The adverse orders were set aside and the matter was sent back for reconsideration of the branch transfer claim on the basis of the produced forms.

Ratio Decidendi: A claim for statutory deduction or exemption based on prescribed forms cannot be rejected solely for non-production at the assessment stage if the forms are later produced for verification, and the authority must determine their genuineness before granting or refusing the benefit.

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