https://www.taxtmi.com/caselaws?id=19900 A best judgment assessment under the Tamil Nadu Agricultural Income-tax Act was sustained because the assessee failed to file the return properly and did not produce material to show absence of taxable income. The assessing authority made the assessment after personal inspection of the estate, and the revisional authority confirmed it. Judicial review was refused because interference with a best judgment assessment lies only where it is shown to be perverse, unreasonable, or otherwise legally infirm, and no such defect was established. The writ petition was dismissed and the assessment, together with the revisional confirmation, remained undisturbed. en-us Wed, 19 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 14:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19900 A best judgment assessment under the Tamil Nadu Agricultural Income-tax Act was sustained because the assessee failed to file the return properly and did not produce material to show absence of taxable income. The assessing authority made the assessment after personal inspection of the estate, and the revisional authority confirmed it. Judicial review was refused because interference with a best judgment assessment lies only where it is shown to be perverse, unreasonable, or otherwise legally infirm, and no such defect was established. The writ petition was dismissed and the assessment, together with the revisional confirmation, remained undisturbed. Case-Laws Income Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19900