https://www.taxtmi.com/caselaws?id=290990 A notice requiring production of accounts and documents under Section 22(4) of the Income-tax Act, 1922 was not limited to the pre-return stage; it could validly be served after a return was filed because it formed part of the machinery for testing the correctness of that return. The language of Sections 22 and 23 did not exclude post-return service, and reading such a restriction into the scheme would undermine measures designed to prevent fraud and concealment. Failure to produce the register and documents called for therefore amounted to default under Section 23(4), authorising a best judgment assessment. en-us Wed, 04 Jan 1928 00:00:00 +0530 Fri, 23 Oct 2020 17:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290990 A notice requiring production of accounts and documents under Section 22(4) of the Income-tax Act, 1922 was not limited to the pre-return stage; it could validly be served after a return was filed because it formed part of the machinery for testing the correctness of that return. The language of Sections 22 and 23 did not exclude post-return service, and reading such a restriction into the scheme would undermine measures designed to prevent fraud and concealment. Failure to produce the register and documents called for therefore amounted to default under Section 23(4), authorising a best judgment assessment. Case-Laws Income Tax Wed, 04 Jan 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290990