while submitting c form assessing officer need LR (lorry rdcept) compulsory

as per law
can assessing officer denied accepting c form for non submission of lorry receipt
as lorry receipt misplaced by client because it's a 5 yrs past yr case

we have submitted.
1 c form
2. Bill copy
3. our client ledger account regarding receipt of payment

still assessing officer not accepting c form

now what to do ?

samir Kotak
company secretary
Mumbai