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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Best judgment assessment: officer may determine income after considering materials and offering an opportunity to be heard.</h1> Best judgment assessment authorises the assessing officer to determine total income or loss and the sum payable when an assessee fails to file required returns or comply with statutory notices; the officer must consider relevant materials, give the assessee an opportunity of being heard by serving a show cause notice specifying date and time, but that opportunity need not be given where a prior statutory notice has already been issued.

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