https://www.taxtmi.com/caselaws?id=155397 In a best judgment assessment, detected suppression does not have to be extrapolated to the entire assessment year in every case. The estimate must maintain a reasonable nexus with the material actually discovered, and the assessing authority or appellate fact-finder may confine the addition to the period supported by evidence on record. There is no legal compulsion to spread a single detected suppression across the whole year if the facts justify a narrower estimation. On those facts, the Tribunal was justified in limiting the enhancement to the supported period, and the principle operated in favour of the dealer. en-us Mon, 09 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155397 In a best judgment assessment, detected suppression does not have to be extrapolated to the entire assessment year in every case. The estimate must maintain a reasonable nexus with the material actually discovered, and the assessing authority or appellate fact-finder may confine the addition to the period supported by evidence on record. There is no legal compulsion to spread a single detected suppression across the whole year if the facts justify a narrower estimation. On those facts, the Tribunal was justified in limiting the enhancement to the supported period, and the principle operated in favour of the dealer. Case-Laws VAT and Sales Tax Mon, 09 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155397