https://www.taxtmi.com/caselaws?id=200847 A best judgment assessment under section 23(4) could not be challenged in an appeal against that assessment alone on the ground that there was sufficient cause for non-compliance with the notice. The assessee had to pursue the statutory remedy under section 27 to question the validity of the assessment, and only thereafter use the ordinary appellate remedies if necessary. The appellate authority therefore could not entertain an independent objection to the basis of the section 23(4) assessment while dealing only with the appeal against tax quantum. The referred question was answered in the affirmative. en-us Thu, 09 Apr 1953 00:00:00 +0530 Fri, 27 Apr 2018 16:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200847 A best judgment assessment under section 23(4) could not be challenged in an appeal against that assessment alone on the ground that there was sufficient cause for non-compliance with the notice. The assessee had to pursue the statutory remedy under section 27 to question the validity of the assessment, and only thereafter use the ordinary appellate remedies if necessary. The appellate authority therefore could not entertain an independent objection to the basis of the section 23(4) assessment while dealing only with the appeal against tax quantum. The referred question was answered in the affirmative. Case-Laws Income Tax Thu, 09 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200847