https://www.taxtmi.com/caselaws?id=60388 In an appeal against an ex parte best judgment assessment under section 144 of the Income-tax Act, the appellate authority could set aside the assessment and remand the matter for fresh enquiry where the income estimate lacked a real basis and proper investigation was required. However, it could not direct the Assessing Officer to afford reasonable opportunity for production of evidence and material, because that would effectively confer the benefit associated with section 146 in a section 144 assessment. The remand was therefore sustained, but the additional direction granting such opportunity was deleted. en-us Fri, 19 Sep 1980 00:00:00 +0530 Wed, 05 Jan 2011 11:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60388 In an appeal against an ex parte best judgment assessment under section 144 of the Income-tax Act, the appellate authority could set aside the assessment and remand the matter for fresh enquiry where the income estimate lacked a real basis and proper investigation was required. However, it could not direct the Assessing Officer to afford reasonable opportunity for production of evidence and material, because that would effectively confer the benefit associated with section 146 in a section 144 assessment. The remand was therefore sustained, but the additional direction granting such opportunity was deleted. Case-Laws Income Tax Fri, 19 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60388