Best Judgment Assessment cannot be passed on the ground of debatable issue

Audco India Limited Vs Commercial Tax Officer (Madras High Court)

In the given case the assessment was made by the assessing authority, not accepting the turnover reported in the dealier’s returns. It is seen further that the appellate Assistant Commissioner had directed to reconsider the assessment made on a major portion of the disputed turnover ie., the assessment made on Rs.1,25,08,358/- and also that created on a further Rs.40,05,778/-. The assessment made by the Assessing Officer has thus not reached its finality and the total tax demand of

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