https://www.taxtmi.com/caselaws?id=6201 Section 23(4) of the Income-tax Act, 1922 required a best judgment assessment where an assessee committed any specified default, and section 27 allowed cancellation only if sufficient cause was shown for the default or defaults that led to that assessment. Read harmoniously, the provisions mean that where multiple defaults triggered the assessment, the assessee must explain each relevant non-compliance. Cancellation cannot be obtained by proving sufficient cause for only one notice while leaving another default unexplained. On that basis, the assessee was not entitled to cancellation because there was no sufficient cause for failure to comply with the section 22(2) notice. en-us Thu, 23 Apr 1970 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6201 Section 23(4) of the Income-tax Act, 1922 required a best judgment assessment where an assessee committed any specified default, and section 27 allowed cancellation only if sufficient cause was shown for the default or defaults that led to that assessment. Read harmoniously, the provisions mean that where multiple defaults triggered the assessment, the assessee must explain each relevant non-compliance. Cancellation cannot be obtained by proving sufficient cause for only one notice while leaving another default unexplained. On that basis, the assessee was not entitled to cancellation because there was no sufficient cause for failure to comply with the section 22(2) notice. Case-Laws Income Tax Thu, 23 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6201