TMI Blog2015 (12) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... er before resorting to an assessment on best judgment basis. - Assessing officer did not comply with the procedure that is required to be followed before completing an assessment on best judgment basis - Petition disposed of. - W.P.(C).NO.27938 OF 2015 (N) - - - Dated:- 2-11-2015 - A.K.JAYASANKARAN NAMBIAR, J. For The Petitioner : ADVS.SRI.MOHAMMED RAFIQ For The Respondent : GOVERNMENT PLEADER SMT.LILLY.K.T JUDGMENT The challenge in the writ petition is against Exts.P7 to P12 assessment orders that were passed in relation to the petitioner for the months of September to December, 2014 and January and February, 2015 during the assessment year 2014-15. The grievance of the petitioner in the writ petition is essent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is expected to do a self-assessment of his tax liability for the return period. Unless on a scrutiny, the returns submitted by him, or the tax paid by him based on the said returns, is demonstrated to be incorrect or otherwise irregular, the self-assessment done by the assessee is treated as final. It is only when there is a discrepancy in the returns filed, or in the tax paid, that the revenue authorities are called upon to determine the tax liability of the assessee on best judgement basis. As the phrase itself would signify, an assessment on best judgment basis is to be resorted to only when all attempts, at finalising an assessment based on available material, fail. This is the scheme envisaged for completion of assessments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one that has to be exercised after taking into account the difficulties, if any, put forward by the dealer concerned and should not, in any event, be less than 7 days from the date of service of the notice on the dealer. It is disturbing to note that, notwithstanding the decision of this Court in Suzion Infrastructure Service Ltd. v. Commerial Tax Officer (W.C), Ernakulam [2010 (3) KHC 299] where the practice of revenue authorities, in issuing a composite notice calling for fresh returns/documents/accounts as well as for the hearing in connection with the best judgment assessment that is proposed, was deprecated, the revenue authorities continue to follow such an unfair and arbitrary procedure while completing assessments on best ..... X X X X Extracts X X X X X X X X Extracts X X X X
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