https://www.taxtmi.com/caselaws?id=6224 Agricultural income-tax assessments were not invalid merely because the assessee described them as piecemeal, since the records showed computation of income and quantification of tax and the relied-upon papers were only worksheets. By contrast, a best judgment assessment must have a rational, reasoned basis; where the orders disclosed no reasons and appeared arbitrary, judicial interference was justified despite the availability of statutory remedies. The assessee was given a further opportunity to produce the relevant income-tax assessment orders, with cancellation and reconsideration permitted if those orders were produced. en-us Tue, 04 Aug 1970 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6224 Agricultural income-tax assessments were not invalid merely because the assessee described them as piecemeal, since the records showed computation of income and quantification of tax and the relied-upon papers were only worksheets. By contrast, a best judgment assessment must have a rational, reasoned basis; where the orders disclosed no reasons and appeared arbitrary, judicial interference was justified despite the availability of statutory remedies. The assessee was given a further opportunity to produce the relevant income-tax assessment orders, with cancellation and reconsideration permitted if those orders were produced. Case-Laws Income Tax Tue, 04 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6224