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<h1>Understanding Income-Tax Assessments: Summary (Sec 143(1)), Scrutiny (Sec 143(3)), Best Judgment (Sec 144), Income Escaping (Sec 147)</h1> Under the Income-tax Law, four major assessments are conducted: Summary assessment under Section 143(1) is performed without calling the taxpayer; Scrutiny assessment under Section 143(3) involves a detailed examination; Best judgment assessment under Section 144 is used when the taxpayer fails to comply with requirements; and Income escaping assessment under Section 147 is conducted when income has not been assessed previously.