https://www.taxtmi.com/caselaws?id=66215 The Appellate Tribunal condoned the delay in filing the appeal due to the partner's absence, admitting the appeal. The best judgment assessment under section 144 was upheld, citing lack of cooperation by the assessee. The Tribunal set aside the quantum of income and directed the Income Tax Officer to recompute the total income based on the books of account and additional evidence. The appeal was partially allowed, emphasizing the importance of a fair and proper recomputation of income. en-us Sat, 30 Jun 1984 00:00:00 +0530 Tue, 22 Feb 2011 15:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66215 The Appellate Tribunal condoned the delay in filing the appeal due to the partner's absence, admitting the appeal. The best judgment assessment under section 144 was upheld, citing lack of cooperation by the assessee. The Tribunal set aside the quantum of income and directed the Income Tax Officer to recompute the total income based on the books of account and additional evidence. The appeal was partially allowed, emphasizing the importance of a fair and proper recomputation of income. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66215