https://www.taxtmi.com/caselaws?id=189908 Valid service of the statutory notice was treated as a jurisdictional precondition for best judgment assessment; without proof of service in the prescribed manner, the assessment could not be sustained. The text also states that discretion affecting recovery must be exercised judicially, on relevant considerations and with reasons, rather than arbitrarily or on extraneous grounds. Where the taxing authority fails to apply its mind to the assessee's circumstances or pending appeal, mandamus may lie for proper consideration, and recovery based on an improperly exercised discretion cannot proceed. en-us Sat, 05 Dec 1959 00:00:00 +0530 Wed, 25 Jan 2017 15:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189908 Valid service of the statutory notice was treated as a jurisdictional precondition for best judgment assessment; without proof of service in the prescribed manner, the assessment could not be sustained. The text also states that discretion affecting recovery must be exercised judicially, on relevant considerations and with reasons, rather than arbitrarily or on extraneous grounds. Where the taxing authority fails to apply its mind to the assessee's circumstances or pending appeal, mandamus may lie for proper consideration, and recovery based on an improperly exercised discretion cannot proceed. Case-Laws Income Tax Sat, 05 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189908