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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 permits the tax officer to fix income when the taxpayer defaults on return or compliance obligations.</h1> Best judgment assessment allows the assessing officer to determine an assessee's total income or loss and tax payable to the best of his judgment when specified defaults occur, provided the officer bases the estimate on relevant material and issues a show cause notice with an opportunity of being heard; no refund is allowable under this mechanism.

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