https://www.taxtmi.com/caselaws?id=286211 Where a best-judgment assessment is made under the statute because of alleged contumacious conduct or non-production of books, the statutory remedy permitting the assessee to satisfy the assessing officer of sufficient cause and obtain cancellation and a fresh assessment is available; that remedy operates as the exclusive route to challenge the validity of such an assessment. Consequently, once section 27 relief is available, an appeal under section 30 is confined to disputes as to quantum and cannot be used to challenge the validity of the best-judgment assessment. en-us Tue, 23 Sep 1958 00:00:00 +0530 Mon, 17 Feb 2020 11:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286211 Where a best-judgment assessment is made under the statute because of alleged contumacious conduct or non-production of books, the statutory remedy permitting the assessee to satisfy the assessing officer of sufficient cause and obtain cancellation and a fresh assessment is available; that remedy operates as the exclusive route to challenge the validity of such an assessment. Consequently, once section 27 relief is available, an appeal under section 30 is confined to disputes as to quantum and cannot be used to challenge the validity of the best-judgment assessment. Case-Laws Income Tax Tue, 23 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286211