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of <h1>Assessing Officers can make best judgment assessments under Section 115WF when employers fail statutory compliance requirements</h1> Section 115WF of the Income Tax Act, 1961 empowers Assessing Officers to conduct best judgment assessments for fringe benefits when employers fail to comply with statutory requirements. The provision applies when employers fail to file required returns, don't comply with notices issued under specified sections, or fail to respond to notices after filing returns. Before making such assessments, the Assessing Officer must provide the assessee an opportunity to be heard through a show cause notice, except when prior notices have been issued. The Officer determines fringe benefits and tax liability based on available relevant material after considering the assessee's response.
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