Assessment sustained despite missed hearings, with limited further time granted to produce C Forms and seek revision.

The assessment was upheld because it was completed after notices, adjournments and consideration of the assessee's objections, and the assessee had not used earlier opportunities for personal hearing. The court found no fault in the assessment order on that basis. However, accepting the assessee's explanation of practical difficulty in obtaining C Forms from customers in several States, it granted a limited further opportunity to produce the remaining forms before the assessing authority and seek revision of the assessment in accordance with law. The existing assessment therefore remained in force, subject to the assessee's right to pursue revision on production of the forms within two months.

---

---

Issues: Whether the assessee was entitled to a further opportunity to produce the remaining C Forms and seek revision of the assessment after the assessment had been completed.

Analysis: The assessment had been made after notices, adjournments and consideration of the assessee's objections. The Court noted that the assessee had not availed earlier opportunities for personal hearing, and on that basis the assessment order could not be faulted. At the same time, the assessee explained practical difficulties in obtaining C Forms from customers spread across several States and sought time to produce them. In view of that explanation, the Court granted a limited further opportunity to place the remaining C Forms before the assessing authority and request revision of the assessment in accordance with law.

Conclusion: The assessment order was sustained, but the assessee was granted two months' time to produce the remaining C Forms and seek revision before the assessing authority.

---