https://www.taxtmi.com/circulars?id=4129 Assessments for tax periods where deadlines for submission of central statutory forms through DVAT 51 have expired should be framed; consider all forms filed within the statutory or extended period and admit post deadline forms only if an extension application was made on or before the due date (normally noted on Form DVAT 51). Assessing authorities may grant extensions on merits under the proviso to Rule 12(7), limit section 59 requisitions where complete forms exist, pass nil demand orders where information was sought but forms are not deficient, and pursue other deficiencies and recovery proceedings as prescribed by law. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 27 Sep 2008 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4129 Assessments for tax periods where deadlines for submission of central statutory forms through DVAT 51 have expired should be framed; consider all forms filed within the statutory or extended period and admit post deadline forms only if an extension application was made on or before the due date (normally noted on Form DVAT 51). Assessing authorities may grant extensions on merits under the proviso to Rule 12(7), limit section 59 requisitions where complete forms exist, pass nil demand orders where information was sought but forms are not deficient, and pursue other deficiencies and recovery proceedings as prescribed by law. Circulars VAT - Delhi Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4129