https://www.taxtmi.com/caselaws?id=151337 Rejection of an assessee's books of account as unreliable does not, by itself, require rejection or upward estimation of the returned turnover. In a best judgment assessment, the proper course depends on the facts and material available, and the revisional authority may examine both the legality and propriety of the assessment. If the turnover disclosed appears reasonable and proper on the record, it may be accepted notwithstanding rejection of the books. en-us Tue, 28 Sep 1976 00:00:00 +0530 Tue, 04 Jun 2013 16:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151337 Rejection of an assessee's books of account as unreliable does not, by itself, require rejection or upward estimation of the returned turnover. In a best judgment assessment, the proper course depends on the facts and material available, and the revisional authority may examine both the legality and propriety of the assessment. If the turnover disclosed appears reasonable and proper on the record, it may be accepted notwithstanding rejection of the books. Case-Laws VAT and Sales Tax Tue, 28 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151337