https://www.taxtmi.com/caselaws?id=163086 Assessment was premature because the statutory period under section 12C to produce declaration forms and certificates for exemption or concessional tax treatment had not expired when the order was passed. The High Court held that denial of exemption and related additions could not be sustained on that basis, especially since the assessee's contention on the extended time was not controverted. The assessment order was set aside, and the assessee was directed to produce the required documents for consideration in a fresh assessment after examining the materials and objections. en-us Thu, 06 Sep 2007 00:00:00 +0530 Fri, 21 Mar 2014 16:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163086 Assessment was premature because the statutory period under section 12C to produce declaration forms and certificates for exemption or concessional tax treatment had not expired when the order was passed. The High Court held that denial of exemption and related additions could not be sustained on that basis, especially since the assessee's contention on the extended time was not controverted. The assessment order was set aside, and the assessee was directed to produce the required documents for consideration in a fresh assessment after examining the materials and objections. Case-Laws VAT and Sales Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163086