Basis of Best judgement assessment post search - There is also ...
Best Judgment Assessment u/s 153A: No Need for Exhaustive Evidence for Each Year, Says Legal Text.
March 7, 2014
Case Laws Income Tax HC
Basis of Best judgement assessment post search - There is also no requirement u/s 153A and other provisions requiring the department to collect information and evidence for each and every year for the six previous years u/s 153A - HC
View Source