https://www.taxtmi.com/caselaws?id=6895 In an appeal against a best judgment assessment under section 23(4) of the Income-tax Act, 1922, the Appellate Assistant Commissioner may examine whether the assessment was properly made on the materials before the Income-tax Officer. The remedies under section 27 and section 31(2) are distinct: section 27 concerns whether sufficient cause existed for non-compliance with notices, while section 31(2) permits the appellate authority to call for further evidence, receive additional material, make further enquiry, or remand the matter to ensure a fair disposal of the assessment appeal. That power is valid so long as it is used to test or correct the assessment and does not circumvent the separate remedy under section 27. en-us Thu, 03 Nov 1966 00:00:00 +0530 Sat, 07 Feb 2009 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6895 In an appeal against a best judgment assessment under section 23(4) of the Income-tax Act, 1922, the Appellate Assistant Commissioner may examine whether the assessment was properly made on the materials before the Income-tax Officer. The remedies under section 27 and section 31(2) are distinct: section 27 concerns whether sufficient cause existed for non-compliance with notices, while section 31(2) permits the appellate authority to call for further evidence, receive additional material, make further enquiry, or remand the matter to ensure a fair disposal of the assessment appeal. That power is valid so long as it is used to test or correct the assessment and does not circumvent the separate remedy under section 27. Case-Laws Income Tax Thu, 03 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6895