Held that no material had been placed by the assessee to controvert the findings of the lower authorities. In the absence of any contrary material brought on record to rebut the findings of the lower authorities, there was no reason to interfere with the order of the Commissioner (Appeals). Order was affirmed. (AY.2008-09)
Rishi Prakash v. ITO (2022)99 ITR 10 (SN)(Delhi) (Trib)
S. 144 : Best judgment assessment-Details not filed-Best judgement is held to be justified. [S. 142(1)), 143(2)]