Best judgment assessment upheld; assessee's objections dismissed. Form 26AS could have been submitted by the assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Best judgment assessment - The assertion of the learned counsel that Form 26AS can be provided only by the Income Tax department to the Central Excise officers is not correct. The assessee himself could have provided this form to the central excise department as well - the assessee’s objections to best judgment assessment in the impugned order has no legs to stand on and deserves to be dismissed. - AT....