https://www.taxtmi.com/caselaws?id=9161 The court held that assesses must be given an opportunity to be heard in best judgment assessments under section 144 of the Income-tax Act, 1961. Denying this right only applies at the initial stage, not throughout the assessment process. The court emphasized the quasi-judicial nature of best judgment assessments, requiring assesses to present their case before decisions are made. The court ruled in favor of the petitioner, quashing the assessment order and instructing the respondent to reevaluate the case in compliance with the law, stressing the importance of providing assesses with opportunities to be heard. en-us Tue, 24 Jul 1973 00:00:00 +0530 Sat, 20 Jun 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9161 The court held that assesses must be given an opportunity to be heard in best judgment assessments under section 144 of the Income-tax Act, 1961. Denying this right only applies at the initial stage, not throughout the assessment process. The court emphasized the quasi-judicial nature of best judgment assessments, requiring assesses to present their case before decisions are made. The court ruled in favor of the petitioner, quashing the assessment order and instructing the respondent to reevaluate the case in compliance with the law, stressing the importance of providing assesses with opportunities to be heard. Case-Laws Income Tax Tue, 24 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9161