https://www.taxtmi.com/caselaws?id=25564 The Tribunal ruled in favor of the assessee, finding that the best judgment assessment should have been set aside due to the physical impossibility of providing the required documents. The Appellate Assistant Commissioner's decision to uphold the assessment was criticized for not following departmental practice, causing injustice to the assessee. The Tribunal emphasized the need to grant justice in this case, ultimately allowing the assessee's appeal and highlighting the unique circumstances that warranted rectifying the injustice caused. No order as to costs was made, underscoring the importance of addressing the specific injustice faced by the assessee. en-us Mon, 19 Jan 1987 00:00:00 +0530 Fri, 29 Jan 2010 14:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25564 The Tribunal ruled in favor of the assessee, finding that the best judgment assessment should have been set aside due to the physical impossibility of providing the required documents. The Appellate Assistant Commissioner's decision to uphold the assessment was criticized for not following departmental practice, causing injustice to the assessee. The Tribunal emphasized the need to grant justice in this case, ultimately allowing the assessee's appeal and highlighting the unique circumstances that warranted rectifying the injustice caused. No order as to costs was made, underscoring the importance of addressing the specific injustice faced by the assessee. Case-Laws Income Tax Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25564