source
from buyers of Tendu leaves and also failed to submit Form No. 27C in the
prescribed form to the effect that the goods ... held that the assessee firm
failed to obtain the requisite forms in Form No. 27C from the buyers and
submit the same
appellant-assessee was in default, merely for the reason that the Form
27C prescribed in Rules was not submitted by the appellant- assessee ... prescribed time limit by failing to
appreciate that submission of Form 27C was held the jurisdictional
high court to be a procedural requirement
copy of declaration of the buyer to the said effect in Form 27C
to the AO. However, it was observed by the AO that ... Jodh/2021
Sarda Devi Chechani vs. ITO
furnished Form 27C pertaining to the subsequent FY 2011-12 instead of the F.Y
2010-11 relevant
assessee has not shown any reasonable
cause for delay in obtaining Form 27C which is of more than 2 years. This apart
assessee ... Tribunal held that the assessee having filed the statutory form, viz., Form 27C,
the technical breach was liable to be condoned by following the decision
assessee has not shown any reasonable
cause for delay in obtaining Form 27C which is of more than 2 years. This apart
assessee ... Tribunal held that the assessee having filed the statutory form, viz., Form 27C,
the technical breach was liable to be condoned by following the decision
assessee has not shown any reasonable
cause for delay in obtaining Form 27C which is of more than 2 years. This apart
assessee ... Tribunal held that the assessee having filed the statutory form, viz., Form 27C,
the technical breach was liable to be condoned by following the decision
Tribunal held that the assessee having filed the
statutory form, viz., Form 27C, the technical breach was liable
to be condoned by following the decision ... officer to verify the request documents / Forms to see if the assessee has
obtained the request Forms 27C and 27BA etc. and to allow credit
facts in holding that late submission of
Form 27C and 27BA, being procedural provisions, does not render the appellant as
assessee-in-default under section ... submitted these
forms after initiation of proceedings by this office. This again leads to
conclusion that the act of submitting form 27C
Appeals) erred in not
admitting the evidence in the form of form 27C on the
purported ground that, the said form 27Cs are not genuine ... collecting tax, a declaration in writing in
duplicate in the prescribed form(Form 27C) and verified in the
prescribed manner to the effect that
from the buyers of timber, but it has filed the declaration Form 27C
instead of collecting tax (TCS) as envisaged under sub-section ... furnishes from buyer a
declaration in writing in the prescribed form (i.e. Form 27C of the Act
as per Rule 37C) stating that
