https://www.taxtmi.com/highlights?id=28296 Best Judgement Assessment - whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice u/s 143(2) for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of the Act and proceed directly u/s 144 by rejecting the return filed by the Assessee. - HC en-us Tue, 05 Apr 2016 20:39:04 +0530 Tue, 05 Apr 2016 20:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28296 Best Judgement Assessment - whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice u/s 143(2) for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of the Act and proceed directly u/s 144 by rejecting the return filed by the Assessee. - HC Highlights Income Tax Tue, 05 Apr 2016 20:39:04 +0530 https://www.taxtmi.com/highlights?id=28296