https://www.taxtmi.com/caselaws?id=128365 Completed assessments could not be reopened merely because C Forms were produced later in appeal, as the rules permitted filing declaration forms before assessment and did not authorise re-opening a final assessment on a general plea of delay. The appellate authority could receive additional evidence only where sufficient cause for the late production was shown or the record was inadequate for decision, and neither procedural necessity nor sufficient explanation was established. The tribunal's order condoning the delay and directing fresh assessment was therefore set aside. en-us Wed, 06 Sep 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128365 Completed assessments could not be reopened merely because C Forms were produced later in appeal, as the rules permitted filing declaration forms before assessment and did not authorise re-opening a final assessment on a general plea of delay. The appellate authority could receive additional evidence only where sufficient cause for the late production was shown or the record was inadequate for decision, and neither procedural necessity nor sufficient explanation was established. The tribunal's order condoning the delay and directing fresh assessment was therefore set aside. Case-Laws VAT and Sales Tax Wed, 06 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128365