S. 144 : Best judgment assessment-Failure to produce vouchers and books of account-Not owning the Trucks-Estimation of profit-Failure to produce books of account-Assessing officer estimating at 12 Per Cent on gross receipts-CIT(A) reducing to 5 Per Cent-Tribunal applied 2.5 Per Cent of net profit rate on gross receipts. [S. 44AB, 143(3), 145(3)]

S. 144 : Best judgment assessment-Details not filed-Best judgement is held to be justified. [S. 142(1)), 143(2)]

S. 144 : Best judgment assessment-Lack of effective representation-Matter remanded. [S. 254(1)]

S. 144 : Best judgment assessment-Search and seizure-Failed to file return in response to notice-Best judgement assessment valid. [S. 139]

S. 143(3) : Assessment-Survey-Difference between closings tock found and that shown in books-Books of account not rejected-Addition based on estimation is held to be not justified. [S. 133(6) 133A]

S. 143(3) : Assessment-Estimation of turnover-Value added tax and Service tax-Estimation of gross profit on difference in turnover not justified.

S. 143(3) : Assessment-Income from undisclosed sources-Cash low household expenses-House located in small City-Income of two sons-Agricultural income-Deletion of addition is justified.

S. 143(3) : Assessment-Depreciation-All particulars of asset furnished-Deletion of addition is affirmed. [S. 143(1)]

S. 143(3) : Assessment-Rejection of books of accounts-No uniformity in sale of chicken-Highly perishable-Estimation of gross profits based on two months’ statistics improper-Directed to allow 90% of total expenses after taking gross profit at 8%-Partly allowed. [S. 144]

S. 143(3) : Assessment-Search and Seizure-Undisclosed sales-Intelligence Wing of GST-Papers recovered from the residence of ex=President of the assessee company and dealers-Statement used against the assessee-Opportunity of cross examination was not provided-Addition is unjustified. [S. 4, 131, 132]