https://www.taxtmi.com/caselaws?id=291849 Documents are "required" under Section 22(4) only when they are relevant to assessment, and an assessment based on books actually produced is a regular assessment under Section 23(3) rather than a best judgment assessment under Section 23(4). Where the officer completes the assessment on existing material and does not estimate concealed income or rely on unavailable material, failure to produce other books does not convert the assessment into one under Section 23(4). On that footing, the assessee was held entitled to the ordinary appellate remedy, and the reference was answered in favour of the assessee with costs. en-us Mon, 08 Dec 1930 00:00:00 +0530 Thu, 26 Nov 2020 09:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291849 Documents are "required" under Section 22(4) only when they are relevant to assessment, and an assessment based on books actually produced is a regular assessment under Section 23(3) rather than a best judgment assessment under Section 23(4). Where the officer completes the assessment on existing material and does not estimate concealed income or rely on unavailable material, failure to produce other books does not convert the assessment into one under Section 23(4). On that footing, the assessee was held entitled to the ordinary appellate remedy, and the reference was answered in favour of the assessee with costs. Case-Laws Income Tax Mon, 08 Dec 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291849