https://www.taxtmi.com/caselaws?id=176192 A combined notice requiring attendance and production of accounts was held valid, and non-compliance with it could justify best judgment assessment under section 23(4) on the Income Tax Officer's information. Filing a return under section 22(2) did not prevent the officer from calling for accounts and personal attendance before deciding whether to accept the return. A further notice under section 23(2) was not required where the assessee failed to comply with a lawful notice under section 22(4). The reference was answered against the assessee, and the assessment power under section 23(4) was upheld on the facts. en-us Thu, 17 Oct 1929 00:00:00 +0530 Wed, 16 Dec 2015 15:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176192 A combined notice requiring attendance and production of accounts was held valid, and non-compliance with it could justify best judgment assessment under section 23(4) on the Income Tax Officer's information. Filing a return under section 22(2) did not prevent the officer from calling for accounts and personal attendance before deciding whether to accept the return. A further notice under section 23(2) was not required where the assessee failed to comply with a lawful notice under section 22(4). The reference was answered against the assessee, and the assessment power under section 23(4) was upheld on the facts. Case-Laws Income Tax Thu, 17 Oct 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176192