2015 (1) TMI 1271

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..... ;S. Chakraborty, Additional Government Advocate JUDGMENT This writ appeal is directed against the judgment dated March 10, 2006 whereby the writ petition filed by the petitioner was dismissed on merits in the absence of the learned counsel for the petitioner. Since there is no decision on merits, we have heard arguments on the merits of the case itself. 2. The appellant-petitioner (hereinafter .....

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..... r message was sent to the assessee to prepare the books of accounts on or before September 30, 1994, but he did not do so. Thereafter, the assessment was made on best judgment basis. 3. Sri B. Das, learned senior counsel, submits that even the assessment made on best judgment basis must be made on the basis of some record and in the absence of any record, no assessment can be made. 4. From the o .....

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..... even filed returns for various periods, but when the taxation inspectors visited the spot they found huge amounts of coal and firewood lying which obviously had to be used for the purpose of production of the bricks. The assessing officer has passed a reasoned order. In appeal, none had appeared before the appellate authority. Thereafter, even in the writ petition, none appeared and now the appel .....

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