https://www.taxtmi.com/caselaws?id=158246 A statutory requirement to file E-I and E-II forms before the assessing authority does not oust the appellate authority's power to receive them later. That power may be exercised only on a showing of sufficient cause for the earlier non-production, and the assessee satisfied that test by explaining the delay and filing the forms with an affidavit at the appellate stage. The refusal to accept the forms was therefore incorrect, and the issue was answered in favour of the assessee and against the Revenue. en-us Tue, 12 Dec 1995 00:00:00 +0530 Fri, 18 Oct 2013 16:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158246 A statutory requirement to file E-I and E-II forms before the assessing authority does not oust the appellate authority's power to receive them later. That power may be exercised only on a showing of sufficient cause for the earlier non-production, and the assessee satisfied that test by explaining the delay and filing the forms with an affidavit at the appellate stage. The refusal to accept the forms was therefore incorrect, and the issue was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158246