https://www.taxtmi.com/caselaws?id=200848 Section 27 is an enabling remedy limited to cases where a taxpayer was prevented from filing a return or complying with notice requirements, and it does not govern a dispute where the existence or suppression of books of account is denied and found against the assessee on evidence. The statutory right of appeal against a best judgment assessment under section 23(4) extends to challenging whether the assessing officer was justified in disregarding the books and adopting best judgment. An application under section 27 was therefore not a prerequisite to contesting the finding of suppression in appeal. en-us Tue, 20 Aug 1957 00:00:00 +0530 Fri, 27 Apr 2018 16:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200848 Section 27 is an enabling remedy limited to cases where a taxpayer was prevented from filing a return or complying with notice requirements, and it does not govern a dispute where the existence or suppression of books of account is denied and found against the assessee on evidence. The statutory right of appeal against a best judgment assessment under section 23(4) extends to challenging whether the assessing officer was justified in disregarding the books and adopting best judgment. An application under section 27 was therefore not a prerequisite to contesting the finding of suppression in appeal. Case-Laws Income Tax Tue, 20 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200848