https://www.taxtmi.com/caselaws?id=180803 The court dismissed the appeal challenging the dismissal of a writ petition due to the absence of the petitioner's counsel. The assessing officer proceeded with the assessment on a best judgment basis for the years where no records were produced. The court found the assessment valid as the officer relied on other documents and the appellant, as the owner, failed to produce required records. The absence of representation during the appeal process led to the court rejecting the appellant's argument against the assessment without records, emphasizing the importance of maintaining proper records for assessments. en-us Wed, 14 Jan 2015 00:00:00 +0530 Sat, 02 Apr 2016 10:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180803 The court dismissed the appeal challenging the dismissal of a writ petition due to the absence of the petitioner's counsel. The assessing officer proceeded with the assessment on a best judgment basis for the years where no records were produced. The court found the assessment valid as the officer relied on other documents and the appellant, as the owner, failed to produce required records. The absence of representation during the appeal process led to the court rejecting the appellant's argument against the assessment without records, emphasizing the importance of maintaining proper records for assessments. Case-Laws VAT and Sales Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180803