1975 (9) TMI 177

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....nts for the period 1964-65. The assessments made were best-judgment assessments, which were challenged in the High Court under Article 226 of the Constitution, The High Court set aside the assessments, making various observations, but directed that it would be open to the opposite party No. 1, i.e., the sales-tax officer, who is also before us, to take the question of re-assessment for the years i....

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.... not interested in what happened to those appeals. We further direct that while re-assessing for the period aforesaid i.e. 1964/65, the officer will have due regard to the materials placed before him, if any, although it will be open to him, for good reasons, if any, to accept or reject the materials, including the accounts that may be placed before him. In case, the conditions for a best-ju....