2007 (2) TMI 619

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....l for the records of the respondent in TNGST 0540251/2000-2001, set aside the impugned order dated February 17, 2003 and further direct the respondent to examine the returns filed by the petitioner, grant a real and effective opportunity to produce the records to prove the correctness and completeness of the returns filed and thereafter call for the objections and pass appropriate orders in accord....

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....ch prevented the petitioner from placing the books of account before the authorities. But in spite of the reply so given by the petitioner, the best judgment assessment, which is impugned in this writ petition, has been passed. The learned counsel for the petitioner submits that the normal course of following statutory provision would be very onerous as a huge sum has been fastened as liability, ....

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....e best judgment assessment made by the assessing officer based on his judgment in the absence of production of books of account. The reasoning stated for non-production is the labour unrestment, which has not been denied by the respondent. Hence I am of the view, in order to sub-serve the interest of justice, the petitioner may be given one more opportunity for production of account, of course on ....