Court directs Assessing Officer to accept physical submission of declarations for assessment, emphasizing fairness and efficiency.

The court allowed the writ petitions, setting aside the impugned orders and directing the Assessing Officer to accept physical submission of statutory declarations for assessment. The court emphasized the importance of avoiding technicalities and ensuring fair treatment for the assessee, in line with the precedent set in MRF Ltd. v. The Commercial Tax Officer. As a result, the department was instructed to permit the petitioner to download statutory declaration forms and complete assessments promptly, resolving the issues raised in the writ petitions effectively.

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Issues:
Non-filing of Form 'C' and Form 'F' declarations for assessment years 2011-12, 2012-13, and 2013-14; Department's insistence on online uploading of declaration forms; Refusal to accept manual filing of hard copy of declaration forms causing impediment to petitioner/assessee.

Analysis:
The petitioner filed writ petitions seeking Certiorarified Mandamus to challenge assessment orders and direct the respondent to accept manual filing of declaration forms. The bone of contention was the non-filing of Form 'C' and Form 'F' declarations for the mentioned assessment years.

For the assessment year 2012-2013, the department issued notices granting time for filing statutory forms. Despite requests and notices, the petitioner failed to furnish forms, leading to assessment orders and demands. Similar circumstances occurred for the assessment year 2011-2012, resulting in assessment orders and demands challenged in separate writ petitions.

Regarding the assessment year 2013-2014, the petitioner contested the assessment order demanding balance tax payment. The petitioner argued against the department's insistence on uploading statutory forms online, citing difficulties in obtaining forms from other states and hindrances in business activities due to tax demands.

In a similar case, the court in MRF Ltd. v. The Commercial Tax Officer addressed the provisions of relevant tax acts and rules, concluding that the department's insistence on online form submission was not supported by existing rules. The court emphasized extending rightful entitlements to the assessee without technical hindrances.

Applying the precedent, the court allowed the writ petitions, setting aside the impugned orders and directing the Assessing Officer to accept physical submission of statutory declarations for assessment. The court highlighted the importance of avoiding technicalities and ensuring fair treatment for the assessee.

As a result of the judgment, the department was instructed to permit the petitioner to download statutory declaration forms and complete assessments promptly. The petitioner agreed to cooperate for expedited assessment processes, resolving the issues raised in the writ petitions effectively.

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