https://www.taxtmi.com/caselaws?id=292986 The Privy Council upheld the assessment made by the Income-tax Officer, finding it valid under Section 23(4) of the Indian Income Tax Act. They determined that the officer had jurisdiction to proceed with the assessment, the Respondent did not demonstrate sufficient cause for non-compliance, and the assessment was made to the best of the officer's judgment. As a result, the appeal succeeded, the previous order was amended, and the Respondent was directed to bear the costs of the appeal. en-us Fri, 19 Feb 1937 00:00:00 +0530 Mon, 18 Jan 2021 11:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292986 The Privy Council upheld the assessment made by the Income-tax Officer, finding it valid under Section 23(4) of the Indian Income Tax Act. They determined that the officer had jurisdiction to proceed with the assessment, the Respondent did not demonstrate sufficient cause for non-compliance, and the assessment was made to the best of the officer's judgment. As a result, the appeal succeeded, the previous order was amended, and the Respondent was directed to bear the costs of the appeal. Case-Laws Income Tax Fri, 19 Feb 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292986