https://www.taxtmi.com/caselaws?id=160859 Where inspection discloses suppression only for a limited period, turnover cannot be estimated on mere assumption for a longer span unless a continuing pattern of suppression is established. Best judgment assessment may be used when accounts are not accepted, but additions must remain confined to the actual unaccounted transactions proved by the material on record. Here, the suppression was shown only for the period detected on inspection, and the higher estimate based on an assumed recurring practice was not upheld. en-us Thu, 07 Jun 2001 00:00:00 +0530 Wed, 25 Dec 2013 16:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160859 Where inspection discloses suppression only for a limited period, turnover cannot be estimated on mere assumption for a longer span unless a continuing pattern of suppression is established. Best judgment assessment may be used when accounts are not accepted, but additions must remain confined to the actual unaccounted transactions proved by the material on record. Here, the suppression was shown only for the period detected on inspection, and the higher estimate based on an assumed recurring practice was not upheld. Case-Laws VAT and Sales Tax Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160859