Allahabad HC Dismisses Petition Challenging Best Assessment by Income Tax in absence contrary proof...

The Allahabad High Court has dismissed a petition challenging a "best judgment assessment" by the Income Tax department, citing the "absence of contrary proof." The court found that since the taxpayer had failed to cooperate with the tax authorities and could not provide any evidence to counter the best judgment assessment, the petition was not maintainable. The ruling reinforces the principle that taxpayers must cooperate with authorities and provide proper documentation.