Rectification of order passed u/s 144 of it act possible?

[Utkarsh Lohia]

The case of the Assessee was selected for scrutiny u/s 143(3) and Assessee did not received any notice of assessement and intimation isuued by the AO due to shifting of residence address. The AO issued a show cause notice which was also not received by the assessee and due to no response from the assessee the AO completed the assessment u/s 144 of the IT Act (BEst Judgement Assessemnet) disallowing exemption claimed by the assessee u/s 54 for selling and buying new house due to lack of documents of new house. So can this order be rectified u/s 154 by producing the purchase documents of the new house to the AO?

AI Summary

Rectification of best judgment assessment: seek amendment or appeal to admit omitted purchase documents for reconsideration.
A best judgment assessment made after the assessee failed to receive notices may be amended by seeking rectification of the assessing officer's order to permit submission of omitted purchase documents; alternatively, administrative revision or an appeal seeking admission of belated evidence and remand for fresh adjudication are available procedural routes.