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1970 (4) TMI 16 - SUPREME COURT
Best Judgment Assessment - If an assessee makes a default under s. 22(2) by not filing a return pursuant to a notice received under that section and he also does not comply with the notice under s. 22(4), he must show sufficient cause for non-compliance with both the provisions and he cannot get the assessment cancelled merely by showing good cause for one of the two defaults - Revenue's appeal allowed