https://www.taxtmi.com/caselaws?id=254611 Writ jurisdiction may be invoked despite an alternate appellate remedy where the assessment process shows non-consideration of relevant material, lack of reasons, or breach of natural justice. The text distinguishes reassessment under section 27(1)(a) from best judgment assessment, while noting that best judgment principles still inform the exercise of reassessment power. It also states that equal addition for alleged scrap suppression needs supporting material and a rational basis, export sales of capital assets require proper examination of export documents, penalty under section 27(3) depends on wilful non-disclosure, and a specific tariff entry prevails over a general one for mobile phone accessories. en-us Tue, 09 Dec 2014 00:00:00 +0530 Thu, 23 Jul 2026 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254611 Writ jurisdiction may be invoked despite an alternate appellate remedy where the assessment process shows non-consideration of relevant material, lack of reasons, or breach of natural justice. The text distinguishes reassessment under section 27(1)(a) from best judgment assessment, while noting that best judgment principles still inform the exercise of reassessment power. It also states that equal addition for alleged scrap suppression needs supporting material and a rational basis, export sales of capital assets require proper examination of export documents, penalty under section 27(3) depends on wilful non-disclosure, and a specific tariff entry prevails over a general one for mobile phone accessories. Case-Laws VAT / Sales Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254611