https://www.taxtmi.com/caselaws?id=18647 An inspector's report based on a survey conducted shortly after the relevant year was treated as relevant to a best-judgment assessment where no books of account were maintained. The proximity of the survey to the assessment year, together with the assessee's past history, did not show that the assessment rested wholly on irrelevant material. The objection that the report could not be used for the assessment year in question was therefore not treated as giving rise to a question of law under section 256(2) of the Income-tax Act, 1961, and the application was rejected. en-us Tue, 12 Dec 1995 00:00:00 +0530 Sat, 31 Oct 2009 11:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18647 An inspector's report based on a survey conducted shortly after the relevant year was treated as relevant to a best-judgment assessment where no books of account were maintained. The proximity of the survey to the assessment year, together with the assessee's past history, did not show that the assessment rested wholly on irrelevant material. The objection that the report could not be used for the assessment year in question was therefore not treated as giving rise to a question of law under section 256(2) of the Income-tax Act, 1961, and the application was rejected. Case-Laws Income Tax Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18647