https://www.taxtmi.com/caselaws?id=162596 Where an assessee was served with notice to file a return but failed to do so, the assessing authority was entitled to complete the assessment on a best judgment basis using the materials on record, including the Inspector of Taxes report derived from inter-State check-post materials. A plea based on an alleged pending review request was rejected because it did not fit the writ petition pleadings. The writ petition was nevertheless examined on merits despite the availability of an appellate remedy, and the assessment orders were upheld as sustainable. The challenge failed and interim protection was vacated. en-us Thu, 25 Aug 2005 00:00:00 +0530 Mon, 10 Mar 2014 17:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162596 Where an assessee was served with notice to file a return but failed to do so, the assessing authority was entitled to complete the assessment on a best judgment basis using the materials on record, including the Inspector of Taxes report derived from inter-State check-post materials. A plea based on an alleged pending review request was rejected because it did not fit the writ petition pleadings. The writ petition was nevertheless examined on merits despite the availability of an appellate remedy, and the assessment orders were upheld as sustainable. The challenge failed and interim protection was vacated. Case-Laws VAT and Sales Tax Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162596