https://www.taxtmi.com/caselaws?id=154113 C form declarations produced at the appellate stage may be entertained on sufficient cause, and the power to extend time is not confined to the assessing authority. The earlier view that the appellate authority lacked such power was rejected in light of a Full Bench ruling. As the assessee had sought to place the declarations before the first appellate authority, the matter was remitted for that authority to reconsider whether the delayed declarations should be admitted in exercise of its discretion. en-us Thu, 18 Nov 1982 00:00:00 +0530 Wed, 07 Aug 2013 17:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154113 C form declarations produced at the appellate stage may be entertained on sufficient cause, and the power to extend time is not confined to the assessing authority. The earlier view that the appellate authority lacked such power was rejected in light of a Full Bench ruling. As the assessee had sought to place the declarations before the first appellate authority, the matter was remitted for that authority to reconsider whether the delayed declarations should be admitted in exercise of its discretion. Case-Laws VAT and Sales Tax Thu, 18 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154113