https://www.taxtmi.com/caselaws?id=178793 In a best judgment assessment, any comparable case used to estimate turnover, yield, or income must be disclosed to the assessee, and an opportunity must be given to rebut it; reliance on undisclosed comparable material breaches natural justice and can vitiate the estimate. The discussion also states that there is no inflexible rule requiring more than one comparable case: the sufficiency of comparable material depends on the facts and the reasonableness of the estimate, so a single comparable is not automatically impermissible. en-us Thu, 12 Mar 1964 00:00:00 +0530 Fri, 12 Feb 2016 17:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178793 In a best judgment assessment, any comparable case used to estimate turnover, yield, or income must be disclosed to the assessee, and an opportunity must be given to rebut it; reliance on undisclosed comparable material breaches natural justice and can vitiate the estimate. The discussion also states that there is no inflexible rule requiring more than one comparable case: the sufficiency of comparable material depends on the facts and the reasonableness of the estimate, so a single comparable is not automatically impermissible. Case-Laws Income Tax Thu, 12 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178793