Case Law Analysis
|Allahabad High Court
UP VAT Act Section 14(3) | Best Judgment Assessment Invalid Without Cross-Examination of Third-Party Sources : Allahabad HC
The Allahabad High Court has ruled that tax authorities cannot reject a taxpayer's books of account and impose a best judgment assessment solely on unverified third-party information, without affording the assessee an opportunity to cross-examine the source. This reinforces natural justice in commercial tax proceedings and sets a binding standard for assessing authorities across Uttar Pradesh.