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of <h1>Assessing Officer to Make Best Judgment Assessment When Taxpayer Fails to Comply with Section 144 Requirements.</h1> The Assessing Officer is required to make a best judgment assessment under section 144 in specific situations: when a taxpayer fails to file a return by the due date under sections 139(1), 139(4), or 139(5); does not comply with a notice under section 142(1), which involves providing required documents or information; fails to adhere to directions under section 142(2A) regarding special audits; or neglects to respond to a scrutiny assessment notice under section 143(2). Best judgment assessment is applied when the taxpayer does not file a return or fails to cooperate with assessment procedures.
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