https://www.taxtmi.com/caselaws?id=200848 An appellant need not make a prior de novo application to challenge the officer's finding that separate branch books existed or were suppressed; section 27's limited grounds for a fresh inquiry do not encompass disputes over existence of books, so no section 27 prerequisite is prescribed. An appeal against the quantum under section 30 necessarily includes review of whether the officer was justified in treating books as suppressed and making a best judgment assessment under section 23(4); the appellate forum must decide whether the contention that no separate books were maintained is well founded and can overturn the best judgment outcome. 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 An appellant need not make a prior de novo application to challenge the officer's finding that separate branch books existed or were suppressed; section 27's limited grounds for a fresh inquiry do not encompass disputes over existence of books, so no section 27 prerequisite is prescribed. An appeal against the quantum under section 30 necessarily includes review of whether the officer was justified in treating books as suppressed and making a best judgment assessment under section 23(4); the appellate forum must decide whether the contention that no separate books were maintained is well founded and can overturn the best judgment outcome. Case-Laws Income Tax Tue, 20 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200848