2015 (1) TMI 1271

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....Saha For the Respondents :  S. Chakraborty, Additional Government Advocate JUDGMENT This writ appeal is directed against the judgment dated March 10, 2006 whereby the writ petition filed by the petitioner was dismissed on merits in the absence of the learned counsel for the petitioner. Since there is no decision on merits, we have heard arguments on the merits of the case itself. ....

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....ever, none appeared on this date. Another message was sent to the assessee to prepare the books of accounts on or before September 30, 1994, but he did not do so. Thereafter, the assessment was made on best judgment basis. 3. Sri B. Das, learned senior counsel, submits that even the assessment made on best judgment basis must be made on the basis of some record and in the absence of any record,....