https://www.taxtmi.com/highlights?id=25386 Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable - AT en-us Sat, 17 Oct 2015 14:51:53 +0530 Sat, 17 Oct 2015 14:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25386 Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable - AT Highlights Service Tax Sat, 17 Oct 2015 14:51:53 +0530 https://www.taxtmi.com/highlights?id=25386