https://www.taxtmi.com/caselaws?id=152098 Under section 15 of the Bombay Sales Tax Act, 1953, reassessment may proceed on a best judgment basis where the statute confers valid jurisdiction, and the power is not limited to a purely mechanical exercise. Reassessment proceedings are also not confined to the original assessing officer; an officer other than the one who completed the original assessment may initiate proceedings if otherwise duly authorised under the Act. The Tribunal's narrower view on both points was rejected, and the references were answered against the assessee. en-us Thu, 08 Dec 1977 00:00:00 +0530 Mon, 24 Jun 2013 16:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152098 Under section 15 of the Bombay Sales Tax Act, 1953, reassessment may proceed on a best judgment basis where the statute confers valid jurisdiction, and the power is not limited to a purely mechanical exercise. Reassessment proceedings are also not confined to the original assessing officer; an officer other than the one who completed the original assessment may initiate proceedings if otherwise duly authorised under the Act. The Tribunal's narrower view on both points was rejected, and the references were answered against the assessee. Case-Laws VAT and Sales Tax Thu, 08 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152098