If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer? https://www.taxtmi.com/acts?id=22426 The proper officer must first issue a notice under section 32 requiring the taxable person to furnish the return within a specified period, which must be at least fifteen days under section 46. If the person fails to file within that period, the proper officer may assess the tax liability of the return defaulter to the best of his judgement, taking into account all relevant material available, pursuant to section 46. en-us Thu, 22 Sep 2016 17:36:57 +0530 Thu, 22 Sep 2016 17:36:57 +0530 TaxTMI RSS Generator If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer? https://www.taxtmi.com/acts?id=22426 The proper officer must first issue a notice under section 32 requiring the taxable person to furnish the return within a specified period, which must be at least fifteen days under section 46. If the person fails to file within that period, the proper officer may assess the tax liability of the return defaulter to the best of his judgement, taking into account all relevant material available, pursuant to section 46. Act-Rules Bills Thu, 22 Sep 2016 17:36:57 +0530 https://www.taxtmi.com/acts?id=22426