Court Upholds Best Judgment Assessment u/s 144(1) Due to Missing Statement; Rejects Taxpayer's Section 143(3) Challenge. https://www.taxtmi.com/highlights?id=13997 Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section 143(3) of the Act in the present set of facts is invalid - HC en-us Wed, 21 Aug 2013 09:26:15 +0530 Wed, 21 Aug 2013 09:26:15 +0530 TaxTMI RSS Generator Court Upholds Best Judgment Assessment u/s 144(1) Due to Missing Statement; Rejects Taxpayer's Section 143(3) Challenge. https://www.taxtmi.com/highlights?id=13997 Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section 143(3) of the Act in the present set of facts is invalid - HC Highlights Income Tax Wed, 21 Aug 2013 09:26:15 +0530 https://www.taxtmi.com/highlights?id=13997