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<h1>Assessing officer may determine tax and payable sum by judgment after show-cause notice and opportunity to be heard</h1> Where a taxpayer fails to file a required return, fails to comply with the terms of certain notices or directions, or fails to comply with terms of a notice after filing a return, the assessing officer, having considered all relevant materials and after giving the taxpayer an opportunity to be heard, may determine taxable income or loss and the sum payable to the best of the officer's judgment. Before doing so the officer must serve a show-cause notice specifying date and time for hearing, except where a prior notice of the type described above was already issued.