https://www.taxtmi.com/caselaws?id=200847 The note addresses whether an appellate officer may reclassify an assessment labelled as a best judgment assessment to a regular assessment absent the statutory intermediary remedy; it explains that challenges to the validity or classification of an assessment require the specific statutory route and an application under the prescribed remedy before reclassification can be considered, while appeals on quantum cannot be used to litigate sufficiency of cause for non compliance with a notice; where substance shows a genuine best judgment assessment, appellate competence is confined to the limited reasonableness standard applicable to such assessments. 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 The note addresses whether an appellate officer may reclassify an assessment labelled as a best judgment assessment to a regular assessment absent the statutory intermediary remedy; it explains that challenges to the validity or classification of an assessment require the specific statutory route and an application under the prescribed remedy before reclassification can be considered, while appeals on quantum cannot be used to litigate sufficiency of cause for non compliance with a notice; where substance shows a genuine best judgment assessment, appellate competence is confined to the limited reasonableness standard applicable to such assessments. Case-Laws Income Tax Thu, 09 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200847