https://www.taxtmi.com/caselaws?id=158364 A best judgment assessment may be made where books of account are rejected, but the estimate must be supported by material with a rational nexus to the turnover determined. An arbitrary enhancement of gross turnover, without disclosed basis or sustaining reasons in the assessment order or on appeal, is not legally sustainable. On the facts noted, the gross turnover estimate was unsupported and the assessment was set aside, with a direction for fresh assessment in accordance with law after giving the assessee a reasonable opportunity of being heard. en-us Tue, 25 Apr 1995 00:00:00 +0530 Tue, 22 Oct 2013 16:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158364 A best judgment assessment may be made where books of account are rejected, but the estimate must be supported by material with a rational nexus to the turnover determined. An arbitrary enhancement of gross turnover, without disclosed basis or sustaining reasons in the assessment order or on appeal, is not legally sustainable. On the facts noted, the gross turnover estimate was unsupported and the assessment was set aside, with a direction for fresh assessment in accordance with law after giving the assessee a reasonable opportunity of being heard. Case-Laws VAT and Sales Tax Tue, 25 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158364