https://www.taxtmi.com/caselaws?id=150902 The appellate authority could admit Form C/D declarations first produced in appeal and grant concessional tax treatment where the assessee had sought time before assessment and the omission was not deliberate. The Court treated the declaration requirement as capable of being cured in appellate proceedings when the documents were genuine and otherwise in order. It held that the appellate authority had corrective power to either take the declarations on record itself or remand the matter for fresh consideration, and that this power extended to remedy an erroneous refusal of time at assessment stage. en-us Mon, 25 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 15:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150902 The appellate authority could admit Form C/D declarations first produced in appeal and grant concessional tax treatment where the assessee had sought time before assessment and the omission was not deliberate. The Court treated the declaration requirement as capable of being cured in appellate proceedings when the documents were genuine and otherwise in order. It held that the appellate authority had corrective power to either take the declarations on record itself or remand the matter for fresh consideration, and that this power extended to remedy an erroneous refusal of time at assessment stage. Case-Laws VAT and Sales Tax Mon, 25 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150902