Reopening of assessment for consideration of C form and H form declarations and export documents on merits

The assessment was reopened because the assessee's export transactions and supporting C form, H form and export documents had not been properly considered. The High Court noted that, where similar disputes had earlier been remitted, the assessing authority could examine whether sufficient cause existed for accepting belated statutory forms and then pass a fresh order in accordance with law. The matter was therefore sent back for fresh consideration on merits, with the authority required to examine the documents and objections before completing the reassessment.

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Issues: Whether the assessment order required interference and the matter needed to be reopened for fresh consideration by permitting the filing and examination of C form and H form declarations and export documents.

Analysis: The assessee sought reconsideration of the assessment on the ground that the declared export transactions and supporting statutory forms had not been taken into account and that an opportunity to place objections and documents had not effectively been afforded. The record showed that similar disputes had earlier been remitted for fresh assessment where H forms or C forms were produced belatedly, and that the assessing authority could examine whether sufficient cause existed for accepting the documents and then pass a fresh order in accordance with law. In that backdrop, the appropriate course was to direct reopening of the assessment and consideration of the documents on merits.

Conclusion: The issue was answered in favour of the assessee. The assessment was directed to be reopened and the authority was required to consider the C form and H form declarations and pass fresh orders in accordance with law.

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