Court Allows Submission of 'H' Forms Post-Assessment Due to COVID-19 Disruptions; Emphasizes Natural Justice Principles.

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....Validity of rejecting original ‘H’ declaration forms after completion of the assessment order - there are force in the submission of learned counsel for petitioner that having regard to the lockdown imposed by the Central Government, he was operating from his Chennai office and not at Guntur office. At any rate, having regard to the submission of the petitioner that he is ready to produce forms ‘F’& ‘H’ to the satisfaction of the authorities, we deem it fit to grant an opportunity by following principles of natural justice. - HC....