Assessment Based On Best Judgement Basis , Non-Filing Of Returns After Receipt Of Order, Fatal For Assessee: Kerala High Court

In the Kerala High Court case, failure to file returns led to a best judgment assessment against the assessee. The court upheld the assessment, emphasizing that non-filing of returns is fatal to the assessee's case. It underscored the importance of complying with filing obligations under Income Tax law to avoid adverse consequences. This decision highlights the strict adherence required for assessments based on best judgment when returns are not filed.