https://www.taxtmi.com/caselaws?id=178786 An assessment made as a best-judgment assessment under section 23(4) of the Income-tax Act, 1922 was held without jurisdiction where the assessee had complied with the section 23(2) notice by producing the relevant books and accounts, and had not refused to comply with the statutory process. The officer could not treat the later inability to produce books, which were in police custody, as a default under section 23(2) when no notice under section 22(4) had been issued to compel further production. The assessment was quashed and a fresh assessment was directed after facilitating production of the books. en-us Wed, 17 Apr 1963 00:00:00 +0530 Fri, 12 Feb 2016 15:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178786 An assessment made as a best-judgment assessment under section 23(4) of the Income-tax Act, 1922 was held without jurisdiction where the assessee had complied with the section 23(2) notice by producing the relevant books and accounts, and had not refused to comply with the statutory process. The officer could not treat the later inability to produce books, which were in police custody, as a default under section 23(2) when no notice under section 22(4) had been issued to compel further production. The assessment was quashed and a fresh assessment was directed after facilitating production of the books. Case-Laws Income Tax Wed, 17 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178786