C forms may be produced after assessment when sufficient cause exists, allowing reassessment and lifting of attachment.

Where an assessment was made on the footing that C forms had not been produced, the Court recognised that statutory forms may be accepted after assessment if sufficient cause is shown. It directed the petitioner to appear before the assessing authority and produce the original C forms for verification, with liberty to revise the assessment in accordance with law and raise any further objections. The bank account attachment was lifted, and the assessment was left open for reconsideration after verification of the forms.

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Issues: Whether the petitioner was entitled to an opportunity to produce original C forms and have the assessment reconsidered, with the consequential lifting of the bank account attachment.

Analysis: The dispute arose from an assessment made on the footing that C forms had not been produced. The Court noted the petitioner's request for an opportunity to place the original forms before the assessing authority and relied on the settled position reflected in the cited decisions and departmental circulars that statutory forms may be received even after completion of assessment if sufficient cause is shown. In view of the nature of the controversy and since the matter turned on production of C forms, the Court found it appropriate to direct the petitioner to appear before the respondent and produce the original forms, with liberty to the respondent to verify them and revise the assessment in accordance with law and to raise any other issues for objection.

Conclusion: The petitioner was granted an opportunity to produce the C forms, the attachment was lifted, and the assessment was left open to be revised in accordance with law after verification.

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