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of <h1>Best Judgment Assessment under Section 144: Taxpayer Obligations and Assessing Officer's Discretion Explained.</h1> Assessment under section 144, known as best judgment assessment, is conducted based on the Assessing Officer's discretion when the taxpayer fails to comply with certain obligations specified in section 144 of the Income-tax Law. This type of assessment is applied when the taxpayer does not fulfill their responsibilities, which are further detailed in subsequent FAQs.
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