https://www.taxtmi.com/caselaws?id=140082 The High Court invalidated the best judgment assessment due to procedural deficiencies, emphasizing the need for a fair estimate based on available evidence. Despite the availability of alternative remedies like appeal and revision, the Court quashed the assessment order and directed a fresh assessment in compliance with legal standards. The Court upheld the petitioner's right to seek relief under Article 226 of the Constitution, highlighting the assessing officer's obligation to act honestly and make assessments based on lawful grounds. en-us Wed, 28 Apr 1965 00:00:00 +0530 Thu, 18 Apr 2013 13:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140082 The High Court invalidated the best judgment assessment due to procedural deficiencies, emphasizing the need for a fair estimate based on available evidence. Despite the availability of alternative remedies like appeal and revision, the Court quashed the assessment order and directed a fresh assessment in compliance with legal standards. The Court upheld the petitioner's right to seek relief under Article 226 of the Constitution, highlighting the assessing officer's obligation to act honestly and make assessments based on lawful grounds. Case-Laws VAT and Sales Tax Wed, 28 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140082