https://www.taxtmi.com/caselaws?id=39507 Best judgment assessment made after rejection of accounts without affording the assessee opportunity to meet materials relied on engages the principle of audi alteram partem; consequence: assessment vulnerable for failure of natural justice where not framed under section 144. Knowledge obtained in an enquiry under section 142(2) about a prior year assessment is material to the officers determination and must be disclosed in the process of making a best judgment assessment; consequence: nondisclosure undermines fairness. Failure to urge breach of natural justice before departmental appellate or revisional authorities did not preclude exercise of High Court discretion under constitutional writ jurisdiction; consequence: writ relief granted and impugned action set aside. en-us Mon, 12 Feb 1973 00:00:00 +0530 Fri, 23 Jan 2026 14:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39507 Best judgment assessment made after rejection of accounts without affording the assessee opportunity to meet materials relied on engages the principle of audi alteram partem; consequence: assessment vulnerable for failure of natural justice where not framed under section 144. Knowledge obtained in an enquiry under section 142(2) about a prior year assessment is material to the officers determination and must be disclosed in the process of making a best judgment assessment; consequence: nondisclosure undermines fairness. Failure to urge breach of natural justice before departmental appellate or revisional authorities did not preclude exercise of High Court discretion under constitutional writ jurisdiction; consequence: writ relief granted and impugned action set aside. Case-Laws Income Tax Mon, 12 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39507