https://www.taxtmi.com/caselaws?id=16203 The return was due before the search and seizure, and the taxpayer did not seek extension, respond effectively to notices, or avail the opportunity to copy seized documents. On that factual basis, the explanation that search and non-supply of documents prevented filing was found insufficient, so the cancellation of registration and best judgment assessment were not interfered with and the challenge failed. en-us Tue, 16 Mar 1999 00:00:00 +0530 Tue, 01 Sep 2009 17:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16203 The return was due before the search and seizure, and the taxpayer did not seek extension, respond effectively to notices, or avail the opportunity to copy seized documents. On that factual basis, the explanation that search and non-supply of documents prevented filing was found insufficient, so the cancellation of registration and best judgment assessment were not interfered with and the challenge failed. Case-Laws Income Tax Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16203