https://www.taxtmi.com/caselaws?id=38698 Best judgment assessment under section 23(4) of the Indian Income-tax Act, 1922 is confined to the statutory defaults expressly listed in that provision: failure to file a return, failure to comply with a section 22(4) notice, or failure to produce evidence relied on under section 23(2). Non-compliance with a section 37 notice did not, by itself, justify invocation of section 23(4), and the assessment was therefore without jurisdiction and invalid. The existence of remedies under the Act did not bar relief under article 226 where the challenge went to the very assumption of jurisdiction, so the writ petition was maintainable and the assessment was quashed. en-us Wed, 13 Mar 1974 00:00:00 +0530 Thu, 08 Apr 2010 13:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38698 Best judgment assessment under section 23(4) of the Indian Income-tax Act, 1922 is confined to the statutory defaults expressly listed in that provision: failure to file a return, failure to comply with a section 22(4) notice, or failure to produce evidence relied on under section 23(2). Non-compliance with a section 37 notice did not, by itself, justify invocation of section 23(4), and the assessment was therefore without jurisdiction and invalid. The existence of remedies under the Act did not bar relief under article 226 where the challenge went to the very assumption of jurisdiction, so the writ petition was maintainable and the assessment was quashed. Case-Laws Income Tax Wed, 13 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38698