https://www.taxtmi.com/caselaws?id=173666 A taxing authority exercising best judgment assessment under section 17(3) of the Kerala General Sales Tax Act and rule 15 must give a real and effective opportunity to the assessee to prove the correctness or completeness of the return. That safeguard incorporates audi alteram partem. Where the assessment is based on third-party accounts, the assessee may need to test that material by summoning and cross-examining the third-party witnesses. Rule 15 reinforces the requirement that the assessee be called upon to establish the return before provisional assessment is made. en-us Tue, 15 Mar 1977 00:00:00 +0530 Sat, 01 Jul 2017 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173666 A taxing authority exercising best judgment assessment under section 17(3) of the Kerala General Sales Tax Act and rule 15 must give a real and effective opportunity to the assessee to prove the correctness or completeness of the return. That safeguard incorporates audi alteram partem. Where the assessment is based on third-party accounts, the assessee may need to test that material by summoning and cross-examining the third-party witnesses. Rule 15 reinforces the requirement that the assessee be called upon to establish the return before provisional assessment is made. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173666