Corrected C form may be resubmitted for verification, with tax benefit to follow if the form is in order.

A corrected C form that had been returned for incomplete particulars could be resubmitted for verification by the assessing authority. The petitioner stated that the defects had been cured and sought consequential tax benefit on reprocessing of the form; the State did not oppose that course. The authority was directed to verify the resubmitted form for authenticity and to grant the benefit if it was found to be in order.

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Issues: Whether the petitioner was entitled to resubmit the corrected C form and obtain the consequential benefit after verification by the assessing authority.

Analysis: The dispute concerned a C form that had been returned by the Department for want of complete particulars. The petitioner stated that the necessary corrections had been made and sought permission to resubmit the form so that the assessing authority could verify its authenticity and act upon it in accordance with law. The State did not oppose this course.

Conclusion: The petitioner was permitted to resubmit the corrected C form, and the assessing authority was directed to verify it and grant the benefit if it was found to be in order.

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