2020 (3) TMI 1256

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....tioner, an assessee under the KVAT Act, is aggrieved by Exhibit P1 - best of judgment assessment order for the year 2015-16. The reason for completing the assessment on best of judgment basis is that the petitioner had failed to produce the audited statement along with the returns. 2. The learned counsel for the petitioner submits that since Section 25(1) does not envisage submission of audited ....