https://www.taxtmi.com/caselaws?id=413120 The Writ Appeal challenging the best of judgment assessment under Section 144 of the Income Tax Act was dismissed. The court found that despite receiving notices and draft orders, the appellant did not cooperate with the assessment proceedings. The Revenue provided evidence of serving the necessary notices via Registered Post, leading to the court upholding the best of judgment assessment. The appellant was granted liberty to appeal before the Commissioner of Income Tax (Appeals) within 30 days without rejection on the grounds of limitation. No costs were awarded, and the miscellaneous petition was closed. en-us Wed, 15 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413120 The Writ Appeal challenging the best of judgment assessment under Section 144 of the Income Tax Act was dismissed. The court found that despite receiving notices and draft orders, the appellant did not cooperate with the assessment proceedings. The Revenue provided evidence of serving the necessary notices via Registered Post, leading to the court upholding the best of judgment assessment. The appellant was granted liberty to appeal before the Commissioner of Income Tax (Appeals) within 30 days without rejection on the grounds of limitation. No costs were awarded, and the miscellaneous petition was closed. Case-Laws Income Tax Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413120