https://www.taxtmi.com/caselaws?id=176199 The power to require production of accounts under Section 22(4) is confined to documents in the assessee's possession or control, and cannot extend to books of a separate legal entity that the assessee cannot lawfully produce. On the facts, there was no evidence that the Hongkong company's books were within the assessee's reach or control, so the notice was unwarranted. A default assessment under Section 23(4) could not be sustained on the basis of non-compliance with an impossible demand, and the consequential best judgment assessment was set aside in favour of the assessee. en-us Wed, 23 Mar 1938 00:00:00 +0530 Wed, 16 Dec 2015 17:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176199 The power to require production of accounts under Section 22(4) is confined to documents in the assessee's possession or control, and cannot extend to books of a separate legal entity that the assessee cannot lawfully produce. On the facts, there was no evidence that the Hongkong company's books were within the assessee's reach or control, so the notice was unwarranted. A default assessment under Section 23(4) could not be sustained on the basis of non-compliance with an impossible demand, and the consequential best judgment assessment was set aside in favour of the assessee. Case-Laws Income Tax Wed, 23 Mar 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176199