https://www.taxtmi.com/caselaws?id=149923 A best judgment assessment is invalid if the assessee is not given a reasonable opportunity to respond to the pre-assessment notice before finalisation. Here, although a notice under section 12 had been issued, the record showed it reached the assessee only on the date the assessment was completed, and the authorities could not demonstrate any effective time for objections. As the assessing authority was acting in a quasi-judicial capacity, denial of a meaningful opportunity vitiated the assessment. The assessment was set aside and a fresh assessment was directed after hearing the assessee. en-us Wed, 24 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149923 A best judgment assessment is invalid if the assessee is not given a reasonable opportunity to respond to the pre-assessment notice before finalisation. Here, although a notice under section 12 had been issued, the record showed it reached the assessee only on the date the assessment was completed, and the authorities could not demonstrate any effective time for objections. As the assessing authority was acting in a quasi-judicial capacity, denial of a meaningful opportunity vitiated the assessment. The assessment was set aside and a fresh assessment was directed after hearing the assessee. Case-Laws VAT and Sales Tax Wed, 24 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149923