https://www.taxtmi.com/caselaws?id=288929 Service of a requisition on an assessee's accredited agent is treated as sufficient notice under section 22(4), and failure to produce existing account books after such notice justifies assessment under section 23(4). The text also states that a denial of the books' existence does not excuse non-compliance once their existence is established through inspection. On the reference issue, section 66 is described as confined to orders made in appellate proceedings and not to a Commissioner's original penalty order made in the exercise of his own jurisdiction, so no reference lies on that point. en-us Mon, 11 Mar 1929 00:00:00 +0530 Mon, 06 Jul 2020 14:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288929 Service of a requisition on an assessee's accredited agent is treated as sufficient notice under section 22(4), and failure to produce existing account books after such notice justifies assessment under section 23(4). The text also states that a denial of the books' existence does not excuse non-compliance once their existence is established through inspection. On the reference issue, section 66 is described as confined to orders made in appellate proceedings and not to a Commissioner's original penalty order made in the exercise of his own jurisdiction, so no reference lies on that point. Case-Laws Income Tax Mon, 11 Mar 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288929