https://www.taxtmi.com/caselaws?id=234204 Where an appellate authority directs verification of the B-File and, if unavailable, requires duplicate declarations and supporting information, the revisional authority should consider a request for time to reconstruct and furnish that material favourably. The absence of a stated period in the application does not by itself justify rejection, because a reasonable time can be fixed by the authority itself. On that basis, the revisional order was set aside and the assessee was allowed to submit the duplicate declarations and supporting material within the time stipulated. en-us Tue, 14 May 2013 00:00:00 +0530 Wed, 16 Jul 2014 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234204 Where an appellate authority directs verification of the B-File and, if unavailable, requires duplicate declarations and supporting information, the revisional authority should consider a request for time to reconstruct and furnish that material favourably. The absence of a stated period in the application does not by itself justify rejection, because a reasonable time can be fixed by the authority itself. On that basis, the revisional order was set aside and the assessee was allowed to submit the duplicate declarations and supporting material within the time stipulated. Case-Laws VAT and Sales Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234204