Reasonable opportunity in best judgment assessment requires access to relevant records for the dealer's defence.

In best judgment assessment, the assessing authority's power to call for records, accounts and information is not confined to the department's case; it may also be used to help the dealer place material in support of its defence. Where a specific request identifies documents needed to show that the dealer was not the first dealer, refusal to summon those materials amounts to denial of the reasonable opportunity required by the proviso to the assessment provision. The assessment was quashed and the matter remitted for fresh consideration after giving an effective opportunity to seek the relevant materials.

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Issues: Whether the assessee was denied a reasonable opportunity in the course of best judgment assessment when the assessing authority declined to exercise the power to call for records and information under the relevant provision.

Analysis: The assessment had proceeded after the earlier order was set aside with a direction to give reasonable opportunity. The Court held that the power of the assessing authority to require production of accounts, documents and information was not confined to the department's benefit alone, but could also be exercised to enable a dealer to place material in support of his contention. Refusal to exercise that power, despite a specific request identifying the records needed to establish that the petitioner was not the first dealer, amounted to denial of the opportunity guaranteed by the proviso to the best judgment assessment provision.

Conclusion: The assessee's contention was accepted and the assessment order was quashed, with the matter remitted for fresh consideration after giving the assessee an effective opportunity to seek summoning of the relevant materials.

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