https://www.taxtmi.com/caselaws?id=150174 Best judgment assessment of turnover must remain reasonably linked to the material on record and cannot rest on pure guesswork or suspicion. Where seized account books and the resulting calculations have already been used to estimate suppressed sales, no further addition can be sustained for a mere possible omission unless some separate supporting material exists. In tax matters, if the authority itself remains in doubt after making the available estimates, that doubt must be resolved in favour of the taxpayer. The further additions for possible omission were therefore not supported by material and were not legally valid. en-us Tue, 07 Mar 1972 00:00:00 +0530 Thu, 09 May 2013 17:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150174 Best judgment assessment of turnover must remain reasonably linked to the material on record and cannot rest on pure guesswork or suspicion. Where seized account books and the resulting calculations have already been used to estimate suppressed sales, no further addition can be sustained for a mere possible omission unless some separate supporting material exists. In tax matters, if the authority itself remains in doubt after making the available estimates, that doubt must be resolved in favour of the taxpayer. The further additions for possible omission were therefore not supported by material and were not legally valid. Case-Laws VAT and Sales Tax Tue, 07 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150174