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<h1>Best judgment assessment: assessing officer may determine taxable income after considering material and granting opportunity to be heard.</h1> Best judgment assessment allows the Assessing Officer to determine total income or loss when an assessee fails to file required returns or comply with specified notices; the Assessing Officer must consider all relevant material and, after serving a show-cause notice giving the assessee an opportunity to be heard on a specified date and time, make the assessment to the best of his judgment. A transitional provision preserves earlier application of the section for prior assessment years and an exception removes the hearing requirement where a prior notice under the relevant subsection was issued.
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