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    <description>Where non-production of statutory declaration forms was said to be due to the authorities of other States not issuing them, the assessing authority was required to grant a fair opportunity to produce the Forms C and F or consider the available supporting material before finalising the assessment. The Court held that, in these circumstances, the assessment order was unsustainable, quashed it, and remitted the matter for fresh consideration in accordance with law.</description>
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      <description>Where non-production of statutory declaration forms was said to be due to the authorities of other States not issuing them, the assessing authority was required to grant a fair opportunity to produce the Forms C and F or consider the available supporting material before finalising the assessment. The Court held that, in these circumstances, the assessment order was unsustainable, quashed it, and remitted the matter for fresh consideration in accordance with law.</description>
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