TMI BlogA best judgment assessment should be based on material and data on record. It is not a tool in the hands...A best judgment assessment should be based on material and data on record. It is not a tool in the hands of the Adjudicating Authority to punish the assessee. The estimation should be fair and reasonable, and not a wild guess work. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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