https://www.taxtmi.com/caselaws?id=159400 Where the assessee's suppression is admitted and remains unexplained, the authority may sustain a best judgment assessment on the basis of normal and legitimate inferences from that admission. The claimed right of cross-examination does not, by itself, displace the evidentiary weight of an unequivocal admission of suppression, especially where the assessee's compounding fee and own statements furnish sufficient material. The Kerala HC upheld the Tribunal's approach and rejected the challenge to the assessment. en-us Mon, 05 Feb 1996 00:00:00 +0530 Sat, 23 Nov 2013 12:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159400 Where the assessee's suppression is admitted and remains unexplained, the authority may sustain a best judgment assessment on the basis of normal and legitimate inferences from that admission. The claimed right of cross-examination does not, by itself, displace the evidentiary weight of an unequivocal admission of suppression, especially where the assessee's compounding fee and own statements furnish sufficient material. The Kerala HC upheld the Tribunal's approach and rejected the challenge to the assessment. Case-Laws VAT and Sales Tax Mon, 05 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159400