S. 144 : Best judgment assessment-Failure to deduct tax at source-Leave travel allowance-Order passed without calling remand report-Matter remanded-Tribunal recorded deep appreciation for very well drafted statement of facts and grounds of appeal before CIT(A) while deciding the matter without the assistance of the assessee. [S. 10(5), 133A, 192, 201(1), 201(IA), 201(3), 250, 254(1)]