https://www.taxtmi.com/highlights?id=5160 Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O. cannot proceed to make ex parte assessment under Section 144 without serving notice under Section 139 (2) or as the case may be under Section 148. - HC en-us Thu, 06 Sep 2012 05:56:18 +0530 Thu, 06 Sep 2012 05:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5160 Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O. cannot proceed to make ex parte assessment under Section 144 without serving notice under Section 139 (2) or as the case may be under Section 148. - HC Highlights Income Tax Thu, 06 Sep 2012 05:56:18 +0530 https://www.taxtmi.com/highlights?id=5160