https://www.taxtmi.com/caselaws?id=18257 Best judgment assessment was sustained where inspection materials indicated slaughter tapping, engagement of tappers, and no reliable accounts or proof to support the return. The assessee failed to substantiate the alleged tapping arrangement with credible evidence, so the dispute was treated as a factual issue already resolved by the authorities below. In second revision, interference was confined to a narrow scope, and no ground was shown to disturb the concurrent factual findings or the estimate made on best judgment. The challenge therefore failed and the assessment was upheld. en-us Thu, 07 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 17:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18257 Best judgment assessment was sustained where inspection materials indicated slaughter tapping, engagement of tappers, and no reliable accounts or proof to support the return. The assessee failed to substantiate the alleged tapping arrangement with credible evidence, so the dispute was treated as a factual issue already resolved by the authorities below. In second revision, interference was confined to a narrow scope, and no ground was shown to disturb the concurrent factual findings or the estimate made on best judgment. The challenge therefore failed and the assessment was upheld. Case-Laws Income Tax Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18257