Whether best judgement can be done by assessing authority totally arbitrarily i.e. based on his guess work?

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..... 7 - Assessment No. There are many judgements to support that the assessing authority can not arbitrarily make the best judgement. In the case of Kachwala Gems [2006 (12) TMI 83 - SUPREME COURT], it w .....

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..... e himself who is to blame as he did not submit proper accounts. In the case of Dhakeswari Cotton Mills [1954 (10) TMI 12 - SUPREME Court], it was held that technical rules of evidence and pleadings a .....

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