https://www.taxtmi.com/caselaws?id=165013 Best judgment assessment cannot stand where the assessee is denied reasonable opportunity to produce books of account and allied records, especially after repeated requests for time and adjournment. The court treated the failure to wait for the relevant head office records and to consider the material already indicated as available as a breach of natural justice and fair hearing. The assessment orders were therefore unsustainable and were set aside, with the matter remitted for fresh consideration on merits after affording the assessee an opportunity to place the necessary records. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165013 Best judgment assessment cannot stand where the assessee is denied reasonable opportunity to produce books of account and allied records, especially after repeated requests for time and adjournment. The court treated the failure to wait for the relevant head office records and to consider the material already indicated as available as a breach of natural justice and fair hearing. The assessment orders were therefore unsustainable and were set aside, with the matter remitted for fresh consideration on merits after affording the assessee an opportunity to place the necessary records. Case-Laws VAT and Sales Tax Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165013