1975 (9) TMI 177

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..... essments, which were challenged in the High Court under Article 226 of the Constitution, The High Court set aside the assessments, making various observations, but directed that it would be open to the opposite party No. 1, i.e., the sales-tax officer, who is also before us, to take the question of re-assessment for the years in question. Although there were four years involved before the High Cou .....

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..... that while re-assessing for the period aforesaid i.e. 1964/65, the officer will have due regard to the materials placed before him, if any, although it will be open to him, for good reasons, if any, to accept or reject the materials, including the accounts that may be placed before him. In case, the conditions for a best-judgment assessment are present, he will make it not on speculative or fa .....

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