https://www.taxtmi.com/caselaws?id=290964 A combined notice requiring production of accounts under Section 22(4) and attendance with evidence under Section 23(2) of the Income-tax Act, 1922 was held to be valid because the two statutory requirements could be conveyed in one document with one compliance date. The filing of a return did not extinguish the power to call for accounts under Section 22(4), and non-compliance with that notice could still attract best judgment assessment under Section 23(4). Where the assessee withheld the best evidence and failed to produce accounts, the Income-tax Officer was not confined to assessment under Section 23(3) and could proceed under Section 23(4). en-us Mon, 26 Mar 1928 00:00:00 +0530 Fri, 23 Oct 2020 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290964 A combined notice requiring production of accounts under Section 22(4) and attendance with evidence under Section 23(2) of the Income-tax Act, 1922 was held to be valid because the two statutory requirements could be conveyed in one document with one compliance date. The filing of a return did not extinguish the power to call for accounts under Section 22(4), and non-compliance with that notice could still attract best judgment assessment under Section 23(4). Where the assessee withheld the best evidence and failed to produce accounts, the Income-tax Officer was not confined to assessment under Section 23(3) and could proceed under Section 23(4). Case-Laws Income Tax Mon, 26 Mar 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290964