https://www.taxtmi.com/caselaws?id=127612 A best judgment assessment cannot be sustained where the assessee is not given a reasonable opportunity to produce account books. The authorities proceeded on the assumption that business continued during the relevant period, but the assessee stated that the books were in another court and would be produced shortly. As no time was allowed for their return and production, the assessment was held invalid. The prior assessment on which it rested had also been treated as invalid, so the impugned assessment could not stand on that basis. The authorities were left free to proceed afresh under clause (2) of section 9 if the accounts were still not produced after due time. en-us Wed, 19 Sep 1956 00:00:00 +0530 Wed, 13 Mar 2013 10:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127612 A best judgment assessment cannot be sustained where the assessee is not given a reasonable opportunity to produce account books. The authorities proceeded on the assumption that business continued during the relevant period, but the assessee stated that the books were in another court and would be produced shortly. As no time was allowed for their return and production, the assessment was held invalid. The prior assessment on which it rested had also been treated as invalid, so the impugned assessment could not stand on that basis. The authorities were left free to proceed afresh under clause (2) of section 9 if the accounts were still not produced after due time. Case-Laws VAT and Sales Tax Wed, 19 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127612