https://www.taxtmi.com/caselaws?id=164764 Where books and returns are rejected for material defects, additions in a best judgment assessment can validly rest on check-post declarations if those declarations disclose purchases not reflected in the accounts. The assessee's denial of the transactions, without independent rebuttal evidence, was insufficient to displace the declarations. The court applied the settled rule that the burden to rebut such material lies on the assessee, and held that lack of cross-examination alone does not invalidate the assessment when no contrary evidence is produced. The additions were therefore upheld and the assessment order remained undisturbed. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164764 Where books and returns are rejected for material defects, additions in a best judgment assessment can validly rest on check-post declarations if those declarations disclose purchases not reflected in the accounts. The assessee's denial of the transactions, without independent rebuttal evidence, was insufficient to displace the declarations. The court applied the settled rule that the burden to rebut such material lies on the assessee, and held that lack of cross-examination alone does not invalidate the assessment when no contrary evidence is produced. The additions were therefore upheld and the assessment order remained undisturbed. Case-Laws VAT and Sales Tax Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164764