https://www.taxtmi.com/caselaws?id=152410 Statutory declarations in Form C and certificates in Form E-1, though not produced during assessment, may be admitted at the first appellate stage where the assessee shows sufficient cause for the delay and bona fide efforts to obtain them before assessment was completed. Correspondence on record supported the explanation that the forms became available only after assessment. On those facts, the appellate authority ought to have received and acted upon the documents, and the belated forms were entitled to appellate consideration. en-us Fri, 10 Mar 1978 00:00:00 +0530 Tue, 02 Jul 2013 18:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152410 Statutory declarations in Form C and certificates in Form E-1, though not produced during assessment, may be admitted at the first appellate stage where the assessee shows sufficient cause for the delay and bona fide efforts to obtain them before assessment was completed. Correspondence on record supported the explanation that the forms became available only after assessment. On those facts, the appellate authority ought to have received and acted upon the documents, and the belated forms were entitled to appellate consideration. Case-Laws VAT and Sales Tax Fri, 10 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152410