Assessing Officer Must Consider Taxpayer's Historical Data in Best Judgment Assessment to Ensure Fair Evaluation.

Assessing Officer Must Consider Taxpayer's Historical Data in Best Judgment Assessment to Ensure Fair Evaluation. https://www.taxtmi.com/highlights?id=6167 Best Judgement assessment - The AO while making the best judgment is not entitled to ignore the assessee’s own history as what better comparison then ones own past. - AT en-us Wed, 05 Dec 2012 08:22:20 +0530 Wed, 05 Dec 2012 08:22:20 +0530 TaxTMI RSS Generator Assessing Officer Must Consider Taxpayer's Historical Data in Best Judgment Assessment to Ensure Fair Evaluation. https://www.taxtmi.com/highlights?id=6167 Best Judgement assessment - The AO while making the best judgment is not entitled to ignore the assessee’s own history as what better comparison then ones own past. - AT Highlights Income Tax Wed, 05 Dec 2012 08:22:20 +0530 https://www.taxtmi.com/highlights?id=6167