https://www.taxtmi.com/caselaws?id=292695 An assessment made after the assessee complies with the notice, attends, and produces the books and evidence relied upon falls under section 23(3) of the Income-tax Act, 1922, even if the Income-tax Officer rejects the books as insufficient; mere rejection does not convert it into a best judgment assessment under section 23(4). On that basis, the assessment remains appealable. Where the appeal remedy is available, the Commissioner cannot refuse to state a case under section 66(2) on the mistaken footing that no appeal lies; the proper course is to place the relevant facts and the effect of the accounts before the court for determination of the legal issue. en-us Mon, 15 Jun 1925 00:00:00 +0530 Tue, 05 Jan 2021 10:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292695 An assessment made after the assessee complies with the notice, attends, and produces the books and evidence relied upon falls under section 23(3) of the Income-tax Act, 1922, even if the Income-tax Officer rejects the books as insufficient; mere rejection does not convert it into a best judgment assessment under section 23(4). On that basis, the assessment remains appealable. Where the appeal remedy is available, the Commissioner cannot refuse to state a case under section 66(2) on the mistaken footing that no appeal lies; the proper course is to place the relevant facts and the effect of the accounts before the court for determination of the legal issue. Case-Laws Income Tax Mon, 15 Jun 1925 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292695