https://www.taxtmi.com/caselaws?id=185190 Ex parte assessment under the Income-tax Act may be made where statutory notices are not complied with, but reopening under the sufficient-cause provision depends on a judicially sound assessment of all relevant circumstances, including illness, inability to attend and any failure to communicate a clear order on an adjournment request. A best-judgment assessment must rest on reasonable material and cannot be a vague or arbitrary estimate; where circumstances require, local inquiry and recorded inquiry results are expected. On the facts discussed, sufficient cause existed for reopening, and the ex parte best-judgment assessment was not supported by adequate material and was held invalid. en-us Thu, 12 Apr 1934 00:00:00 +0530 Wed, 03 Aug 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185190 Ex parte assessment under the Income-tax Act may be made where statutory notices are not complied with, but reopening under the sufficient-cause provision depends on a judicially sound assessment of all relevant circumstances, including illness, inability to attend and any failure to communicate a clear order on an adjournment request. A best-judgment assessment must rest on reasonable material and cannot be a vague or arbitrary estimate; where circumstances require, local inquiry and recorded inquiry results are expected. On the facts discussed, sufficient cause existed for reopening, and the ex parte best-judgment assessment was not supported by adequate material and was held invalid. Case-Laws Income Tax Thu, 12 Apr 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185190