https://www.taxtmi.com/caselaws?id=150386 The expression "period" in the reopening provision was treated as a duration of time and not as a term confined to a quarter or identical with the whole year of account. The court also held that where accounts are maintained annually and suppression in one quarter justifies rejection of the books, best judgment assessment may extend to all quarters covered by those books, not merely the quarter in which the defect was detected. On that basis, the limited interference with the assessments was held unsustainable and the Revenue's position was upheld. en-us Mon, 09 Apr 1973 00:00:00 +0530 Tue, 14 May 2013 11:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150386 The expression "period" in the reopening provision was treated as a duration of time and not as a term confined to a quarter or identical with the whole year of account. The court also held that where accounts are maintained annually and suppression in one quarter justifies rejection of the books, best judgment assessment may extend to all quarters covered by those books, not merely the quarter in which the defect was detected. On that basis, the limited interference with the assessments was held unsustainable and the Revenue's position was upheld. Case-Laws VAT and Sales Tax Mon, 09 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150386