TaxTMI 
TaxTMI 
2017 (1) TMI 579
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....na Iyswarya ORDER 1. Issue notice. Ms.Reena Iyswarya, accepts notice on behalf of the respondents. With the consent of the parties, the writ petition is taken up for final disposal. 2. The limited grievance of the petitioner firm is that the respondent No.1 has declined to revise its order of assessment dated 28.04.2016, on the ground that only an appeal would lie against the said order. 3. Th....
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....forementioned provisions, has passed the impugned order, and thereby, failed to exercise jurisdiction, which is otherwise vested in him. 4. The petitioner firm in support of its submission, that the first respondent has power to accept C Forms beyond the prescribed period, if sufficient cause is shown, relies upon the following judgment of this Court: Vispro Foundary Engineers Limited Vs. Commerc....
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....aining the prescribed particulars in a prescribed Form obtained from the prescribed authority. Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. ..." Rule 12 (1) ... (7) The declaration in Form C or Form F or the Certificate in Form E-1 or Form E-II shall be furnished to the prescribed author....
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....his power the first respondent is to exercise, if he is satisfied that the person concerned, i.e., the assessee, was prevented by sufficient cause from furnishing such declaration or Certificate within the time frame stipulated for the said purpose. 7.1. The impugned order, however, shows that the first respondent appears to be under a misapprehension that he has no such power. Clearly, the first....