Best Judgment Assessment Upheld Due to Suppressed Purchases Found in Survey: Allahabad HC

Abhishek Traders Vs Commissioner Commercial Tax (Allahabad High Court) The Allahabad High Court considered a revision challenging the order dated 04.02.2025 passed by the Commercial Tax Tribunal, Agra, in a second appeal arising from a best judgment assessment. The revisionist was engaged in civil work contracts for Government and semi-Government bodies. A survey was conducted at the revisionist’s business premises on 22.09.2016, during which six exhibits were seized. Of these, Exhibits 1, 2, and 3 were treated as relating to the revisionist’s business. Based on these documents, a notice w...