https://www.taxtmi.com/caselaws?id=151002 Unreliable accounts for part of an accounting year may justify rejection of the books for the whole year, but a best judgment assessment must still be confined to the period for which unreliability is proved. After the seizure of the kachchi rojmel on 20 February 1958, the Tribunal drew a reasonable inference that proper accounts were maintained thereafter, and no contrary material showed continuing suppression after that date. On that basis, the estimate was limited to the period before the seizure, and no best judgment assessment could be made for the later period. The question was answered in favour of the assessee. en-us Wed, 19 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151002 Unreliable accounts for part of an accounting year may justify rejection of the books for the whole year, but a best judgment assessment must still be confined to the period for which unreliability is proved. After the seizure of the kachchi rojmel on 20 February 1958, the Tribunal drew a reasonable inference that proper accounts were maintained thereafter, and no contrary material showed continuing suppression after that date. On that basis, the estimate was limited to the period before the seizure, and no best judgment assessment could be made for the later period. The question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 19 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151002