https://www.taxtmi.com/caselaws?id=150741 Rejection of account books and best judgment assessment are justified only when the relevant year's books are shown to be incomplete or unreliable and there is material indicating suppression of sales. An assessment year is a separate and self-contained unit, so accounts for the year in question cannot be rejected merely because an earlier year's accounts were rejected or because part of the accounting period overlaps with the preceding year. On the facts stated, no independent defect in the books was shown and no suppression of sales was established, so best judgment assessment was unwarranted. en-us Fri, 03 Aug 1973 00:00:00 +0530 Wed, 22 May 2013 11:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150741 Rejection of account books and best judgment assessment are justified only when the relevant year's books are shown to be incomplete or unreliable and there is material indicating suppression of sales. An assessment year is a separate and self-contained unit, so accounts for the year in question cannot be rejected merely because an earlier year's accounts were rejected or because part of the accounting period overlaps with the preceding year. On the facts stated, no independent defect in the books was shown and no suppression of sales was established, so best judgment assessment was unwarranted. Case-Laws VAT and Sales Tax Fri, 03 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150741