https://www.taxtmi.com/acts?id=3277 Best judgment assessment empowers the Assessing Officer to assess and determine tax payable on fringe benefits when an employer fails to file required returns, fails to file alternative or revised returns, or fails to comply with notices or directions; the AO must consider all relevant material and, after serving a notice to show cause and providing an opportunity of being heard, make the assessment, except where a prior notice under the return-notice provisions was already issued. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Jun 2025 14:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3277 Best judgment assessment empowers the Assessing Officer to assess and determine tax payable on fringe benefits when an employer fails to file required returns, fails to file alternative or revised returns, or fails to comply with notices or directions; the AO must consider all relevant material and, after serving a notice to show cause and providing an opportunity of being heard, make the assessment, except where a prior notice under the return-notice provisions was already issued. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3277