https://www.taxtmi.com/caselaws?id=375387 Statutory declaration forms were treated as admissible at any stage of the proceedings, including appeal, where their genuineness could be verified by the department. The purpose of producing such forms is to secure concessional tax treatment, and the assessee was therefore given one further opportunity to place the forms before the Assessing Authority. If the forms were not produced on the date fixed, no further opportunity would be available. en-us Fri, 11 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375387 Statutory declaration forms were treated as admissible at any stage of the proceedings, including appeal, where their genuineness could be verified by the department. The purpose of producing such forms is to secure concessional tax treatment, and the assessee was therefore given one further opportunity to place the forms before the Assessing Authority. If the forms were not produced on the date fixed, no further opportunity would be available. Case-Laws VAT and Sales Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375387