Form F declarations for concessional tax treatment should not be rejected on technical grounds; fresh hearing and reconsideration may follow.

Form F declarations used to claim concessional tax treatment should not be rejected on a mere technical objection when the assessee seeks to produce the original forms. The text explains that, where assessment was completed before the originals were filed, the assessee should still be given a chance to submit the declarations and objections, with personal hearing before the assessing authority. It also states that the assessment order may be treated as a show cause notice so the matter can be reconsidered on merits rather than closed on procedural grounds.

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Issues: (i) Whether the assessment order deserved interference for alleged violation of natural justice and want of personal hearing; (ii) whether original Form F declarations could be directed to be accepted and the assessment redone after completion of assessment.

Issue (i): Whether the assessment order deserved interference for alleged violation of natural justice and want of personal hearing.

Analysis: The assessment was completed before the assessee submitted the original Form F declarations. The Court found no proof sufficient to establish the plea that the order had been served only later, but held that the assessee should still be given an opportunity to place the original declarations and objections before the assessing authority.

Conclusion: The interference sought on this ground was not accepted as a complete annulment of the assessment, but the assessee was granted an opportunity for fresh consideration.

Issue (ii): Whether original Form F declarations could be directed to be accepted and the assessment redone after completion of assessment.

Analysis: The Court held that Form F declarations are intended to secure concessional tax treatment and cannot be refused on a technical objection. Relying on the departmental position that such declarations may be accepted even after assessment, the Court directed that the assessment order be treated as a show cause notice, the original declarations be filed, and the assessing officer afford personal hearing and redo the assessment on merits.

Conclusion: The original Form F declarations were directed to be accepted and the assessment was ordered to be redone after hearing the assessee.

Final Conclusion: The appeal succeeded to the extent of securing a fresh opportunity before the assessing authority, with the prior writ order set aside and the assessment reopened for reconsideration on merits.

Ratio Decidendi: Statutory forms meant to establish entitlement to concessional tax treatment cannot be rejected merely on a technical objection when the assessee seeks to produce the original forms, and a fresh opportunity may be granted to ensure assessment on merits with due hearing.

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