2009 (5) TMI 807

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....sment order dated December 26, 1986 passed by the Commercial Tax Officer, Salkia Charge, for the period of four quarters ending on December 31, 1982 under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as, "the 1941 Act"), the appellate order dated July 11, 1996 and the revisional order dated April 22, 2008. The assessing authority proceeded to assess the petitioner's tax liabil....

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....past records were considered but no particulars from past records were disclosed or recorded in the order. It is well-settled that a best-judgment assessment cannot be arbitrary or whimsical. It should have some basis and some relation with the past records. Some guess-work is no doubt permissible but that does not mean the assessing authority can do whatever he likes. There were also apparent ....

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....nsider the case on merits. The appellate authority also refused to accept the appeal as the original demand notice was not submitted along with the memo of appeal. Revision was preferred before the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board"). Before the Board the petitioner took the plea that as the demand notice was defective, limitation did not start runni....

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....uired to be considered by the assessing authority at the time of assessment. In the present case the assessing authority failed to perform a statutory duty causing substantial injustice or prejudice to the petitioner. When the authorities put the blame on the assessee they must ensure that they performed their part diligently and carefully. Secondly, a best-judgment assessment cannot be imaginary ....